reduction in bid-ask spreads following U.S. cross-listings and the voluntary adoption of IFRS, but not after a switch to a Big …

reduction in bid-ask spreads following U.S. cross-listings and the voluntary adoption of IFRS, but not after a switch to a Big …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

Accounting goodwill arises as a result of business combinations and appears in a consolidated balance sheet of an … goodwill attributable to non-controlling interests in subsidiary is measured at fair value. Thus, the main accounting problem … potential for “creative accounting”. The problems with reliability and transparency of financial statements, when "full …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead …

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …