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Financial ratios as performance measure : a comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010395935
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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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The impact of new lease standards under US GAAP and IFRS on financial ratios
Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28
Persistent link: https://www.econbiz.de/10012306063
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European research studies : an international … 16 (2013) 1, pp. 99-108
Persistent link: https://www.econbiz.de/10011387517
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The impact of accounting standards utilisation on internal credit rating
Dlasková, Gabriela; Budinský, Petr - In: European research studies 21 (2018) 2, pp. 564-574
Persistent link: https://www.econbiz.de/10012220251
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 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/10012010950
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Accounting treatment of research and development expenditures and firms performance : evidence from Greek listed firms in the Athens Stock Exchange
Kalantonis, Petros - In: International journal of financial engineering and risk … 2 (2016) 3, pp. 211-219
Persistent link: https://www.econbiz.de/10011778854
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10011515965
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
Persistent link: https://www.econbiz.de/10012316629