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Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
Garcia Osma, Beatriz - 2011
We study the consequences of mandatory adoption of International Financial Reporting Standards for earnings quality. On transitioning from local GAAP to IFRS, firms can make strategic balance sheet adjustments that in turn affect future reported earnings. We predict that earnings quality after...
Persistent link: https://www.econbiz.de/10013131828
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The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act
Zicke, Julia - 2017
properties. Examining disclosure compliance for capitalized development costs and other provisions reveals substantial variation …
Persistent link: https://www.econbiz.de/10012972553
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and measurement, impairment and loan loss provision. As...
Persistent link: https://www.econbiz.de/10012861972
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Fair Value Accounting, Fragile Bank Balance Sheets and Crisis : A Model
de Jager, Phillip - 2014
A topic of recent interest in accounting research has been the investigation of the role of fair value accounting (FVA) in the global financial crisis. This research focused on finding a link during the crisis time-period and often states that “accounting is only a messenger”. The model...
Persistent link: https://www.econbiz.de/10013060108
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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Tarca, Ann; Moy, Melissa; Morris, Richard Donald - 2012
This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition contained in Nobes’ (1998) model which postulates outsider companies (those with a higher level of public finance) in weak equity-outsider...
Persistent link: https://www.econbiz.de/10014063190
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Financial Statement Effects of Adopting International Accounting Standards : the Case of Germany
Hung, Mingyi; Subramanyam, K.R - 2007
This study investigates the effects of adopting International Accounting Standards (IAS) on financial statements and their value relevance for a sample of German firms during 1998-2002. By implementing an innovative research design we compare accounting numbers reported under German accounting...
Persistent link: https://www.econbiz.de/10014068455
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the transition to the new regime may be fairly disruptive for users of financial statements as comparability and trend analysis may be impaired. The objective of this study is to...
Persistent link: https://www.econbiz.de/10010699681
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The perceptions of managers of Greek firms regarding the costs and benefits ensuing from the adoption of International Financial Reporting Standards in Greece
Naoum, Vasilios-Christos; Sykianakis, Nicos; Tzovas, … - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 59-74
The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire … benefits and the costs associated with the transition to IFRS. In addition, it was asked to indicate whether the IFRS benefits … are sufficient to cover the related costs. Four types of costs appear to be prevalent: personnel training costs …
Persistent link: https://www.econbiz.de/10009501267
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Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
RADU, Riana Iren; ISAI, Violeta - In: Economics and Applied Informatics (2013) 1, pp. 67-72
The state monopolies set over the gambling market are a propensity of society nature, actually of her moral fundaments, so the aim of this paper is to analyses gambling monopoly as a solution of moral economy. The term of moral economy has another connotation in this study because is used to...
Persistent link: https://www.econbiz.de/10010929201
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany.
Persistent link: https://www.econbiz.de/10010300366