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Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market
Aksu, Mine H. - 2014
We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship between ownership concentration and earnings quality in a...
Persistent link: https://www.econbiz.de/10013060411
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of …
Persistent link: https://www.econbiz.de/10012903286
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Investors' Response to Revelations of Prior Uncorrected Misstatements
Omer, Thomas C. - 2012
This study examines investors' response to the disclosure of prior period, auditor-waived misstatements under Staff Accounting Bulletin No. 108, Considering the effects of prior year misstatements when quantifying misstatements in the current year. Auditors' misstatement correction decisions...
Persistent link: https://www.econbiz.de/10013114713
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Early Observations on the Quality of IFRS Reports : Evidence from Turkey
Kaymaz, Önder - 2016
Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries...
Persistent link: https://www.econbiz.de/10013008589
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Failing Faithful Representations of Financial Statements : Issues in Reporting Financial Instruments
Abdel-Khalik, A. Rashad - 2020
Financial Reporting Standards (IFRSs) and the codified accounting standards (ASC) for the US GAAP categorize hedging … of derivatives and hedging lead to creating serious distortion of reporting actual transactions, to combining hard and … remedy the resulting distortion in financial reporting, significant revisions of certain accounting standards are sorely …
Persistent link: https://www.econbiz.de/10012849792
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IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions
Nijam, Habeeb Mohamed - 2016
Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS …) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences … reporting standards in terms of volume and quality of disclosures in financial statements. This review also obtains that IFRS …
Persistent link: https://www.econbiz.de/10012987049
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Pre and Post-IFRS Regulations for Goodwill and Their Effect on Financial Statements. A Comparative Study
Amorós Martínez, Araceli - 2016
The most important effect of the international harmonization of goodwill regulations was the substitution of amortization by an impairment test to enable comparison of financial statements from different countries. However, regulating bodies like the FASB, the IASB or the European Parliament...
Persistent link: https://www.econbiz.de/10012990724
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Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...
Persistent link: https://www.econbiz.de/10011849270
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Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital
Huang, Yong - 2020
This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of...
Persistent link: https://www.econbiz.de/10012846301
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Current income tax disclosures in separate financial statements of IFRS adopters in Slovakia
Tumpach, Miloš; Stanková, Adriana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 76-85
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditionally strong ties between accounting and tax regulation, taxpayers and tax authorities were...
Persistent link: https://www.econbiz.de/10011470700