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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
Carrara, Mario; Baboukardos, Diogenis; Cunningham Garry M. - In: Annals of Faculty of Economics 1 (2011) 1, pp. 557-593
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets...
Persistent link: https://www.econbiz.de/10009366159
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Impact of IFRS Adoption on Key Financial Ratios : Comparison of Selected European Countries
Kubickova, Dana - 2013
Abstract: This paper analyses the impact of new IFRS reporting rules on financial ratios in comparison with local accounting standards in selected European countries. The article is based mainly on comparison of relevant studies characterizing this subject in different countries. The selection...
Persistent link: https://www.econbiz.de/10013087004
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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 Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...
Persistent link: https://www.econbiz.de/10013073093
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Exploring Social, Political and Economic Dimensions of Accounting in the Global Context : The International Accounting Standards Board and Accounting Disaggregation
Gallhofer, Sonja - 2010
We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-agrave;-vis campaigns to disaggregate accounting focused on...
Persistent link: https://www.econbiz.de/10012758857
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IFRS Mandatory Disclosures in Malaysia : The Influence of Family Control and the Value (Ir)Relevance of Compliance Levels
Abdullah, Mazni - 2016
We examine the effect of family control on IFRS mandatory disclosure levels, and the valuation implications of these … disclosure levels, for Malaysian companies. We find that family control is related negatively to disclosure and that compliance …
Persistent link: https://www.econbiz.de/10013004320
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The Relationship between Firm Characteristics and Mandatory Disclosure Level : When Egyptian Accounting Standards Were First Adopted
Shehata, Nermeen F. - 2014
accounting standards would result in more adequate information disclosure. This research aims to identify companies' disclosure … disclosure level in the Egyptian context. Firm characteristics have been divided into three groups: market-related, structure … December 2007. Findings reveal that the average mandatory disclosure level was 74%, while the maximum disclosure level was 83 …
Persistent link: https://www.econbiz.de/10013053408
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One Worldwide Set of Global Accounting Standards? - HMM
Newman, Neal - 2014
Persistent link: https://www.econbiz.de/10013045691
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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
Persistent link: https://www.econbiz.de/10012672056
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Exploring the Link between Corporate Governance Mechanism and Stock Price Crash Risk Under the Complementary Role of IFRS Adoption in Pakistan
Waqas, Aon - 2022
Purpose: This research aims to explore the link between corporate governance mechanism and stock price crash risk under the complementary role of IFRS adoption in Pakistan.Design/methodology/approach: Data has been extracted from the financial statements of 155 non-financial firms listed in PSX...
Persistent link: https://www.econbiz.de/10013403373
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The Impact of ESG Score on the Value Relevance of Fair Value Hierarchy : Evidence from European Banks
Di Martino, Giuseppe; Miglietta, Federica; Potì, Valerio - 2022
In this paper, using hand-collected accounting data on 154 European banks for a period ranging from 2010 to 2018, we investigate the impact of banks’ ESG scores on the value-relevance of fair value hierarchy in financial instruments. Our findings are multi-faceted. On the one hand, banks that...
Persistent link: https://www.econbiz.de/10013306204