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IFRS adoption and the financial statements comparability : the case of Russia and Canada

Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24

The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …

Persistent link: https://www.econbiz.de/10013442076

Compliance with IFRS 3, IAS 36 and IAS 38 by Canadian Companies : Economic Incentives or Opportunistic Choices?

Affes, Houda - 2020

We examine the level of compliance with mandated requirements of IFRS 3, IAS 36 and IAS 38 by listed Canadian companies …

Persistent link: https://www.econbiz.de/10012850385

Attributes of Corporate Risk Disclosure : An International Investigation in the Manufacturing Sector

Dobler, Michael - 2011

disclosure regulation, suggesting that risk disclosure incentives play an important role. While risk disclosure quantity appears …

Persistent link: https://www.econbiz.de/10013118320

Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing

Batchelder, Lily L. - 2017

One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...

Persistent link: https://www.econbiz.de/10012964796

Accountability and Control : Canada's First Nations Reporting Requirements

Baker, Ron - 2016

This study explores the issue of excessive reporting requirements faced by First Nations organizations through the program devolution initiative of the Canadian federal government. In doing so we examine the nature of the reports themselves, the nature of the accountability relationship and,...

Persistent link: https://www.econbiz.de/10012978647

Canadian Financial Reporting Institutions

Thornton, Daniel B. - 2018

The recently published Easy Prey Investors: Why Broken Safety Nets Threaten Your Wealth lambastes virtually every aspect of Canadian financial reporting in exceptionally harsh terms. Although the authors' assertions about the implications of financial reporting violations they have seen are...

Persistent link: https://www.econbiz.de/10012928827

Gendering Merit : How the Discourse of Merit in Diversity Disclosures Supports the Gendered Status Quo on Canadian Corporate Boards

McConomy, Bruce J.; Bujaki, Merridee L.; Ben-Amar, Walid; … - 2022

The diversity disclosures by Canadian corporations are examined to show how references to ‘merit’ and ‘diversity’ are used strategically by many corporations to support the gendered status quo and to resist pressures to increase the representation of women on boards. References to...

Persistent link: https://www.econbiz.de/10013406776