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IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: SEA - Practical Application of Science (2013) 1, pp. 241-250

capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element … the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the …

Persistent link: https://www.econbiz.de/10010764406

IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: SEA - Practical Application of Science (2013) 2, pp. 241-250

Persistent link: https://www.econbiz.de/10010773057

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …

Persistent link: https://www.econbiz.de/10010615527

IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements

Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013

International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …

Persistent link: https://www.econbiz.de/10010699681

IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: CrossCultural Management Journal (2013) 29, pp. 292-301

Persistent link: https://www.econbiz.de/10010700674

Determinants of weaknesses in internal control in Tunisian context

Omri, Mohamed Ali; Nefissa, Ghaya El Mouna Ben - In: International Journal of Managerial and Financial Accounting 3 (2011) 3, pp. 219-236

The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the quality of financial information is tackled through audit process. The legislator interfered through the various laws reinforcing in this way internal control. In this paper, we...

Persistent link: https://www.econbiz.de/10009352424

A critical analysis of auditors' perception of the impact of Section 404 of the Sarbanes Oxley Act on audit quality: an Egyptian perspective

Hegazy, Mohamed; Kamer, Noha Abou - In: Afro-Asian Journal of Finance and Accounting 2 (2010) 2, pp. 154-182

The recent accounting scandals that have occurred in the USA have resulted in the issuance of the Sarbanes Oxley Act (SOX), with emphasis on Section 404 related to enhancing the companies' internal controls. This research study critically examines Section 404 requirements, surveying a sample of...

Persistent link: https://www.econbiz.de/10009352990

Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability

Lai, Cheng Y; Li, Yang; Shan, Yaowen; Taylor, Stephen - In: Australian Journal of Management 38 (2013) 3, pp. 491-521

This study investigates the impact of mandatory adoption of international financial reporting standards on accrual reliability. Using a large sample of Australian firm-years drawn from before and after the mandatory adoption of international financial reporting standards, we find that accrual...

Persistent link: https://www.econbiz.de/10010769479

Audit Committees in Central Banks

Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...

Persistent link: https://www.econbiz.de/10005605398

Preparation of financial statements under international standards and its audit specifics

Melnyk, Andriy - In: Accounting and Finance (2013) 4, pp. 121-129

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

Persistent link: https://www.econbiz.de/10010726928

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