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Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions
Nulla, Yusuf - 2015
This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption in Canada by Canadian financial institutions. It is a comparative study between the Canadian GAAP financial reporting from 2008 to 2010 and IFRS financial reporting from 2011 to...
Persistent link: https://www.econbiz.de/10013029754
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IFRS Practices and the Persistence of Accounting System Classification
Nobes, Christopher William - 2011
The earliest paper on international classification of accounting systems is one hundred years old. For about 15 years … classification based on the accounting policy choices made by the largest listed companies of eight countries in 2008/9. All the … companies were using the same reporting rules, International Financial Reporting Standards (IFRS). This classification by IFRS …
Persistent link: https://www.econbiz.de/10013124375
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International Classification of Accounting Systems and Effects of IFRS Adoption
Jindrichovska, Irena - 2013
This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … was significant and negative in Hungary.These findings are to an extent supported by the classification of National …
Persistent link: https://www.econbiz.de/10013073093
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...
Persistent link: https://www.econbiz.de/10010832996
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Effect of IFRS adoption on financial reporting quality : evidence form bankruptcy prediction
Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting research journal 29 (2016) 3, pp. 292-312
Persistent link: https://www.econbiz.de/10011552806
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The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
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The impact of intangible factors on profitability : evidence from corporations traded at Muscat Securities Market in Oman
Kaymaz, Mike Onder; Yilmaz, Ilker; Kaymaz, Ozgur - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 2, pp. 25-47
Persistent link: https://www.econbiz.de/10012211592
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS
Mihai, Florin; Groza, Constantin; Aldescu (Iacob) Elena-Oana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 11-11
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...
Persistent link: https://www.econbiz.de/10009395349
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The effect of IFRS on earnings management in Brazilian non-financial public companies
Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging Markets Review 21 (2014) C, pp. 42-66
This article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on...
Persistent link: https://www.econbiz.de/10011117810