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Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International Journal of Management and Economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees … preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 … conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 …

Persistent link: https://www.econbiz.de/10015192191

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial Internet Quarterly 16 (2020) 2, pp. 14-23

solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

Persistent link: https://www.econbiz.de/10013466243

Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 732-747

Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we … Romanian listed entities after the adoption of the IFRS in the individual financial statements. As a consequence, there is more …

Persistent link: https://www.econbiz.de/10015195823

Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain

Catuogno, Simona; Allini, Alessandra - In: Journal of Accounting and Management Information … 10 (2011) 2, pp. 249-274

/International Financial Reporting Standards (IAS/IFRS) became an urgent issue when the European Union issued the Regulation (EC) no 1606 … divergent accounting behaviors because IAS/IFRS offer multiple options for the evaluation of the same items, or because the … after the mandatory introduction of IAS/IFRS. To provide some evidence, the case studies of Italy and Spain have been …

Persistent link: https://www.econbiz.de/10015195855

Perceptions of Preparers from Romanian Banks Regarding IFRS Application

Girbina, Madalina; Minu, Mihaela; Bunea, Stefan; … - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 191-208

(IFRS) as basis of accounting for the preparation of the individual financial statements. Regulatory reforms were done and … the main actors from banks (responsible with the transition process) on the cost and benefits involved by the use of IFRS … application of IFRS as accounting basis (each transaction or event being recorded following IFRS requirements) immediately after 1 …

Persistent link: https://www.econbiz.de/10015195889

Comparability of Cash Flow Statements: Evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 307-329

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...

Persistent link: https://www.econbiz.de/10015195913

The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan

Risheh, Khaled E. Abu; Al-Saeed, Mo'taz Amin - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 520-536

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

Persistent link: https://www.econbiz.de/10015195947

The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange

Huian, Maria Carmen - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 748-769

The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial …

Persistent link: https://www.econbiz.de/10015195948

The Value of Discretionary Accruals Computed Using both National and International Standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 153-169

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

Persistent link: https://www.econbiz.de/10015195964

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey

Senyigi, Yigit Bora - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 449-465

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for … European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted … reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically …

Persistent link: https://www.econbiz.de/10015195998