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Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
Sunder, Shyam NMI; Dye, Ronald A. - School of Management, Yale University - 2001
possibility that IASB's standards will be diluted to gain international acceptance, allowing additional opportunities for earnings …
Persistent link: https://www.econbiz.de/10005586987
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Standards for Corporate Financial Reporting: Regulatory Competition Within and Across International Boundaries
Sunder, Shyam - School of Management, Yale University - 2001
formation of national and international regimes for setting accounting standards. …
Persistent link: https://www.econbiz.de/10005587067
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MANAGERIAL DECISION WITHIN THE CONTEXT OF APPLICATION THE FINANCIAL-ACCOUNTING INFORMATION
CHEBAC, Neculina; CRETU, Carmen Mihaela - In: EuroEconomica (2006) 17, pp. 5-10
The activity of each entity, materialised in the actual administration of a business, stands for using accounting information and techniques, i.e. it practically participate in making decisions. The calculation of costs is liable to provide decision – making information such as: setting up...
Persistent link: https://www.econbiz.de/10005600655
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - Instytut Badañ Gospodarczych (IBG) - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10011271769
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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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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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EVALUATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLICATION FOR NON FINANCIAL INSTITUTIONS: THE CASE OF ALBANIA.
BINAJ, AGIM; BINAJ, ILIR; LIMAJ, IRINI - In: Journal of Academic Research in Economics 4 (2012) 3 (December), pp. 317-332
This study is focused on the application of International Financial Reporting Standards (IFRS) for non financial … limited enforcement capabilities. This paper intends to present benefits and challenges from the IFRS adoption and evaluate … IFRS application for non financial institutions in Albania. The study was conducted as an exploratory research through 15 …
Persistent link: https://www.econbiz.de/10010607343
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Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market
Ismail, Wan Adibah Wan; Kamarudin, Khairul Anuar; Zijl, … - In: Asian Review of Accounting 21 (2013) April, pp. 53-73
of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three-year period before …
Persistent link: https://www.econbiz.de/10010814485
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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