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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …
Persistent link: https://www.econbiz.de/10011826001
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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …
Persistent link: https://www.econbiz.de/10009501252
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The interrelation among faithful representation (reliability), corruption and IFRS adoption : an empirical investigation
Kythreotis, Alexios - In: International journal of business and economic sciences … 8 (2015) 1, pp. 25-49
(faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is … listed companies of fifteen European countries that adopted IAS/IFRS mandatorily. The time horizon is 10 years, from 2000 … adoption of IFRS/IAS seems to be not enough. It appears that the level of reliability of financial statements in every country …
Persistent link: https://www.econbiz.de/10011376834
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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …
Persistent link: https://www.econbiz.de/10013166698
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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …
Persistent link: https://www.econbiz.de/10012629574
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The impact of IFRS adoption on foreign direct investment in CIS
Sanjar, Sherkulov; Hasan, A K M Kamrul; Khajieva, Indira; … - In: Financial internet quarterly 18 (2022) 1, pp. 74-90
Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment … (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have … examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers …
Persistent link: https://www.econbiz.de/10013252646
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Signalling behaviour and bank provisioning policies in Nigeria : the conditional effect of the IFRS adoption and solvency risk
Salami, Adbulai Agbaje; Uthman, Ahmad Bukola; … - In: Trends economics and management 15 (2021) 38, pp. 35-59
on one regime (IAS 39) of IFRS loan loss reporting but mitigated by the partial implementation of the second regime (IFRS …
Persistent link: https://www.econbiz.de/10013204194
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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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/10012284876
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Transitioning to accrual accounting in the public sector
Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88
Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...
Persistent link: https://www.econbiz.de/10011588185