Narrow search
Showing 1 - 10 of 3,240
Cover Image
How and why corporate governance models affect choices of Generally Accepted Accounting Principles
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 3 (2006) 4, pp. 409-433
over IFRS/US GAAP when listed in the USA. We infer these results to indicate that these firms have contractual agreements …
Persistent link: https://www.econbiz.de/10005754539
Cover Image
How and why corporate governance models affect choices of Generally Accepted Accounting Principles
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 3 (2006) 4, pp. 409-433
over IFRS/US GAAP when listed in the USA. We infer these results to indicate that these firms have contractual agreements …
Persistent link: https://www.econbiz.de/10008538702
Cover Image
Unterschiedliche Bilanzierungsregeln in den USA und Europa: Welches ist die bessere Methode?
Schindler, Joachim; Schurbohm, Anne; Zimmermann, Jochen; … - In: Ifo Schnelldienst 55 (2002) 14, pp. 3-16
Angesichts der aktuellen US-amerikanischen Bilanzskandale erscheint die Bilanzierung nach US-GAAP den europäischen Regeln unterlegen. Nach Meinung von Dr. Joachim Schindler und Dr. Anne Schurbohm, KPMG, sind die Bilanzierungsstandards der US-GAAP nicht für eine weltweite Anwendung geeignet....
Persistent link: https://www.econbiz.de/10005014191
Cover Image
Do IFRS provide better information about intangibles in Europe?
Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frédéric - In: Review of Accounting and Finance 10 (2011) August, pp. 267-290
Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their … higher under IFRS than local GAAP and has more informative value for explaining the price of the share and stock market …
Persistent link: https://www.econbiz.de/10009367093
Cover Image
Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …
Persistent link: https://www.econbiz.de/10010832996
Cover Image
The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 388-415
Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption … of a common set of accounting standards result in a standardisation of accounting quality throughout Europe, or will …
Persistent link: https://www.econbiz.de/10010722769
Cover Image
The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies
Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 343-366
life insurers pre and post the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005. It …
Persistent link: https://www.econbiz.de/10010670170
Cover Image
Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges
Devalle, Alain; Magarini, Riccardo - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 43-68
performance should be reported in the IFRS financial statement. …
Persistent link: https://www.econbiz.de/10010670391
Cover Image
Market Reaction to the Adoption of IFRS in Europe
Armstrong, Christopher S.; Barth, Mary E.; Jagolinzer, … - Harvard Business School, Harvard University - 2008
Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting … asymmetry, consistent with investors expecting net information quality benefits from IFRS adoption. We also find that the … IFRS in those countries. Finally, we find a positive reaction to IFRS adoption events for firms with high quality pre …
Persistent link: https://www.econbiz.de/10005754942
Cover Image
Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - HAL - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …
Persistent link: https://www.econbiz.de/10010820448