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So Similar, yet So Different : Comparing the US GAAP and IFRS Experience at Eliciting Greater Transparency on Pension Asset Disclosures
Anantharaman, Divya - 2020
, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …
Persistent link: https://www.econbiz.de/10012828794
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Have IFRS positive impact on the regulatory accounting systems in continental European countries?
Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24
This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …
Persistent link: https://www.econbiz.de/10011459404
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Attributes of Corporate Risk Disclosure : An International Investigation in the Manufacturing Sector
Dobler, Michael - 2011
This paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with the level of firm risk in the U.S., Canadian, U.K.,...
Persistent link: https://www.econbiz.de/10013118320
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Auditor Style and Financial Statement Comparability
Francis, Jere R. - 2013
The term “audit style” is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards, and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor,...
Persistent link: https://www.econbiz.de/10013073962
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Auditor Style and Financial Statement Comparability
Francis, Jere R. - 2016
The term “audit style” is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standards, and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor,...
Persistent link: https://www.econbiz.de/10013007412
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Forensic Accounting Corporations' Codes of Ethics and Standards of Practice : A Comparison
Huber, Wm. Dennis - 2016
This is the first study to critically compare the Codes of Ethics and Standards of Practice of forensic accounting corporations and whether forensic accountants understand the difference between the Codes and Standards. This study examines the extent to which forensic accountants are...
Persistent link: https://www.econbiz.de/10013007697
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Auditor Offices and the Comparability and Quality of Clients' Earnings
Kawada, Brett - 2014
This study examines the role of the local auditor office in the comparability and quality of their clients' earnings. I construct of sample of firm-pairs in which each observation consists of two firms in the same industry-year. Accounting comparability is inferred by the closeness of total...
Persistent link: https://www.econbiz.de/10013045631
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Reforming governmental accounting and budgeting in Europe
Lüder, Klaus (ed.) - 2003
Northern Europe (Finland, Sweden), Central Europe (Germany, Netherlands, Switzerland), Southern Europe (France, Italy, Spain …
Persistent link: https://www.econbiz.de/10001818436
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Comparative Analysis of Depreciation in the Common Market : United Kingdom
Pomp, Richard - 2021
This article is a part of European Taxation’s continuing study of fiscal depreciation in the European economic community and focuses on the United Kingdom. It incorporates changes made by the Finance Act of 1972.There are eight categories of capital expenditure for which depreciation, or...
Persistent link: https://www.econbiz.de/10013219051
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A cross-country study of the effect of institutional ownership on credit ratings
AlHares, Aws; Ntim, Collins G. - 2017
different traditions: Anglo America and Continental Europe. Second, the paper sought to investigate the relationship between CG …
Persistent link: https://www.econbiz.de/10011761181