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Compliance with Statement of Accounting Standard on Leases by Firms in Nigeria : An Operating Lease Perspective
2008
firms that are quoted on the Nigerian Stock Exchange and members of Equipment Leasing Association of Nigeria. A disclosure …
Persistent link: https://www.econbiz.de/10012773504
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GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Buchman, Thomas - 2016
As of January 1, 2013, most of the world financial market economies are using International Reporting Standards (IFRS … required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by … financial statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance …
Persistent link: https://www.econbiz.de/10013003463
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GAAP vs IFRS Treatment of Leases and the Impact on Financial Ratios
Harris, Peter - 2013
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10013080432
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Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23
solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …
Persistent link: https://www.econbiz.de/10012284876
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Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
associated with adoption of the leasing standard is concentrated among firms whose debt contracts are less likely to adjust for …
Persistent link: https://www.econbiz.de/10013404182
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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998
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Towards an Understanding of the Role of Standard Setters in Standard Setting
Allen, Abigail M. - 2012
We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...
Persistent link: https://www.econbiz.de/10013116081
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Stability and Regime Change : The Evolution of Accounting Standards
Chen, Hui - 2019
We regard accounting regulation as a politico-economic institution and analyze its evolution in the presence of changing investor sentiment. When the market sentiment is moderate, if most of the business projects in the economy are successful, the economy will enter a stable high-disclosure...
Persistent link: https://www.econbiz.de/10012900743
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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151
Persistent link: https://www.econbiz.de/10013261774
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IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements
Raita, Gabriel - In: International journal of critical accounting : IJCA 12 (2021) 6, pp. 465-476
Persistent link: https://www.econbiz.de/10013253364