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IFRS, Information Asymmetry and Growth Opportunities
Turki, Hela; Wali, Sonda; Boujelbene, Younes - In: International Journal of Service Science, Management, … 8 (2017) 2, pp. 43-60
This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …
Persistent link: https://www.econbiz.de/10012048117
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An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles: A Virtual Currency User Perspect...
Tsuji, Mineo; Hiraiwa, Mitsuki - In: International Journal of Systems and Service-Oriented … 8 (2018) 2, pp. 30-40
While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF … standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual … differences internationally between the standard and the IFRS. …
Persistent link: https://www.econbiz.de/10012048189