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Financial reporting and corporate political connections : an analytical model of interactions
Bleibtreu, Christopher; Königsgruber, Roland; Lanzi, Thomas - In: Journal of accounting and public policy 41 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013270754
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The effect of IFRS on the financial ratios : evidence from banking sector in the emerging economy
Abebe, Ayalew Ali - In: Cogent economics & finance 10 (2022) 1, pp. 1-15
light of this claim, this study investigates the effect of IFRS on the financial ratios among seventeen (17) Ethiopian … computed under the IFRS regime from 2016 to 2020 using Wilcoxon Signed Rank and the Normality Test. The finding revealed that … IFRS has a significant effect on the liquidity ratio of commercial banks in Ethiopia, and banks reported higher liquidity …
Persistent link: https://www.econbiz.de/10013373082
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Financial reporting and macroeconomics
Trombetta, Marco - In: The European journal of finance 28 (2022) 4/5, pp. 314-325
Persistent link: https://www.econbiz.de/10013373269
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International financial reporting standards for small and medium-sized entities : a new institutional sociology perspective
Wijekoon, Nisansala; Samkin, Grant; Sharma, Umesh - In: Meditari accountancy research 30 (2022) 5, pp. 1265-1290
Persistent link: https://www.econbiz.de/10013375230
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Response to “Re-Examining the Impact of Mandatory IFRS Adoption on IPO Underpricing” by Byard, Darrough, and Suh (2021)
Hong, Hyun A.; Hung, Mingyi; Lobo, Gerald J. - 2021
foreign markets following the 2005 mandatory IFRS adoption. In a study that re-examines the impact of mandatory IFRS adoption … on IPO underpricing, Byard, Darrough, and Suh (2021, BDS) assert that IFRS adoption is not associated with IPO … document a 38-82% reduction in IPO underpricing following IFRS adoption, BDS’s “replication” shows a 345-927% reduction, which …
Persistent link: https://www.econbiz.de/10013312413
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Factors Affecting Enterprises’ Intention to Apply International Accounting Standards : An Empirical Evidence of Ho Chi Minh City, Vietnam
Phi, Ho Dinh; Khanh, Ly Do; Khac, Thuong Vo; Thanh, … - 2021
Currently, Vietnam is applying the Vietnamese Accounting Standards in the preparation and presentation of the Financial Statements with 26 standards. However, the rapidly growing economy increasingly requires Vietnam to integrate with international financial reporting standards in order to...
Persistent link: https://www.econbiz.de/10013314467
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Quality of financial reporting under IFRS and corporate governance influence : Evidence from the Greek banking sector during crisis
Garefalakis, Alexandros; Lemonakis, Christos; Ballas, … - 2022
Reporting Standards (IFRS) accompanied by Corporate Governance practices affected the quality of financial and narrative … IFRS and Corporate Governance practices adoption. Our analysis revealed the positive contribution of both of the above …
Persistent link: https://www.econbiz.de/10013296925
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Obtaining entity-specific information and dealing with uncertainty : financial accountants' response to their changing work of financial reporting and the role of boundary objects
Lantto, Anna-Maija - In: Critical perspectives on accounting : an international … 85 (2022), pp. 1-18
Persistent link: https://www.econbiz.de/10013282683