Showing 121 - 130 of 3,202
Religion has been found to have a significant impact on the economic well-being of individuals, families and by extension financial economy the world. One's level of income and wealth has been found to be significant in determining a person's financial literacy. This paper therefore seeks to...
Persistent link: https://www.econbiz.de/10012963557
The authors present the idea of integrating prediction markets into the IASB's due process of accounting standards development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent and further substantiate literature claims that the...
Persistent link: https://www.econbiz.de/10012973424
The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...
Persistent link: https://www.econbiz.de/10012950576
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...
Persistent link: https://www.econbiz.de/10013022446
Interest has been forbidden in Quran-the holy book of Islam whereas Murabaha is a particular kind of sale in Islamic Finance where the seller expressly mentions the cost he has incurred of a commodity to be sold and sells it to another person by adding some profit or mark-up thereon which is...
Persistent link: https://www.econbiz.de/10013036183
Oil price has a long history of fluctuation and unpredictability. In the range periods of 2003 to 2015, oil price had been significantly fluctuating. The causes of oil price fluctuation are vary, such as supply demand, market sentiment, geopolitics issues, and trading in oil futures markets. The...
Persistent link: https://www.econbiz.de/10012987325
This book chapter offers some analysis of the historic role of the UN, the educational activities of the OECD, and current level of activities of the World Bank and the IMF with regards to standard setting. In order to do this, this chapter describes some details of these four organizations...
Persistent link: https://www.econbiz.de/10012921603
This study examines whether the strength of legal enforcement at the country level plays a role in the value-relevance of accounting quality for loan pricing determination, using an international sample of firms reporting under IFRS. The underlying hypothesis is that stronger vs. weaker...
Persistent link: https://www.econbiz.de/10012902679
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a...
Persistent link: https://www.econbiz.de/10012909420
Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...
Persistent link: https://www.econbiz.de/10012890057