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In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies
Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 1-23
In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies …
Persistent link: https://www.econbiz.de/10011150711
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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
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Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan
Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 200-218
The objective of this study is to analyse the status of accounting standard in Pakistan as an example of an emerging economy. This paper proposed to set up a separate Accounting Standards Board of Pakistan (ASBP), a private sector organisation that includes a wider participation in the adoption...
Persistent link: https://www.econbiz.de/10009352417
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The Value Relevance of IFRS: The Case of Turkey
Türel, Ahmet - In: Acta Universitatis Danubius. OEconomica (2009) 1(1), pp. 119-128
Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS) are required …) Accounting Standards (2001-2002) and under IFRS (2005-2006) for Turkish listed firms. I compare these two periods to investigate … whether the mandatory adoption of IFRS increase relevance of earnings and book value of equity which are accepted as proxies …
Persistent link: https://www.econbiz.de/10008752297
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Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)
Boolaky, Pran Krishansing - In: International Journal of Managerial and Financial Accounting 2 (2010) 3, pp. 228-239
IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing … training including new accounting software and some had recourse directly to external experts by outsourcing their IFRS tasks …. This study also confirms that though many of the preparers invested in a new software, yet training on IFRS contents and …
Persistent link: https://www.econbiz.de/10008755138
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Bank efficiency estimation and the change of the accounting standards: evidence from Greece
Dimitras, A.I.; Kosmidou, K.; Apostolou, A.K. - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 20-39
banks. The paper presents the main changes in the accounting system for the Greek commercial banks with the adoption of IFRS … conformity with IFRS and including the adjusted to IFRS relevant financial statements of 2004), we investigate the performance of …
Persistent link: https://www.econbiz.de/10008755142
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An empirical investigation of Greek firms' compliance to IFRS disclosure requirements
Ballas, Apostolos A.; Tzovas, Christos - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 40-62
This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a checklist based on the … compliance with IFRS requirements and ultimately on the quality of financial statements. …
Persistent link: https://www.econbiz.de/10008755154
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IFRS and performance measurement
Ghodbane, Sana Ben - In: African Journal of Accounting, Auditing and Finance 2 (2013) 2, pp. 175-185
, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative … repositories. This analysis is important to help the firms, which are preparing their transition to IFRS. …
Persistent link: https://www.econbiz.de/10010699274
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What about operational economics? How international accounting standards neglects social structures and special cultures
Forsberg, Per - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 107-122
This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the …
Persistent link: https://www.econbiz.de/10010669445
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Disclosure practices in Egypt: what are factors beyond the low level?
Ismail, Tariq H.; Shehata, Nermeen F. - In: International Journal of Economics and Accounting 3 (2012) 3/4, pp. 264-275
In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted the attention of many researchers. Results of prior studies analysing disclosure level concluded that mandatory financial disclosure in annual reports is low. The purpose of...
Persistent link: https://www.econbiz.de/10010669451