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Accounting conservatism in the post-IFRS period: Do provisions matter?
ACAR, Ece ERDENER; ÖZKAN, Serdar; KARAİBRAHİMOĞLU, … - In: Iktisat Isletme ve Finans 28 (2013) 324, pp. 109-130
Istanbul Stock Exchange (ISE) between the years 2005-2010, this paper examines the relationship between provisions and … conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent … the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy …
Persistent link: https://www.econbiz.de/10010894801
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2020
This paper examines banks' disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks' disclosures about relevant risk exposures were...
Persistent link: https://www.econbiz.de/10012241734
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Accounting for financial stability : lessons from the financial crisis and future challenges
Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018
This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounting debate during and shortly after the crisis....
Persistent link: https://www.econbiz.de/10012011324
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Compliance with disclosure requirements under IFRS 3 of companies trading at Prague Stock Exchange
Nistorenco, Taisia - In: European financial and accounting journal : EFAJ 14 (2019) 2, pp. 5-26
diligence in following IFRS 3 disclosure requirements, specifically the company size, history of trading on the stock exchange …This article analyses compliance with information disclosure requirements under IFRS 3 Business Combinations in 23 … the level of diligence in areas of disclosure and consequences of infringing the disclosure rules. The paper concludes …
Persistent link: https://www.econbiz.de/10012201984
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Veryfication of the disclosure lemma for Polish broker-dealer market
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012
the materiality, market value of the consolidated equity for listed groups and BASEL II disclosure a verification …
Persistent link: https://www.econbiz.de/10011260535
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COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW
MUNTEANU, Lucian - In: Internal Auditing and Risk Management 24 (2011) 4, pp. 67-80
The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources providers. Even if it is not directly observable, and the models used to determine it are still debated, its importance has continuously increased...
Persistent link: https://www.econbiz.de/10010540423
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Repo and reverse repo activity of European banks : market activity, accounting and disclosure
Löw, Edgar; Riegel, Annika Patricia Michelle - 2020
deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … mandatory disclosure requirements of IFRS 7, which apply to repos …
Persistent link: https://www.econbiz.de/10012436674
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HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Tiron-Tudor, Adriana; Ratiu, Raluca Valeria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 17-17
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements … dislosure a company has achieved. Themain conclusion, in accordance with our hypotheses is that the disclosure index is higher …
Persistent link: https://www.econbiz.de/10008776001
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DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2010) 1, pp. 601-606
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements
Persistent link: https://www.econbiz.de/10008787449
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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...
Persistent link: https://www.econbiz.de/10011111963