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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?

Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) 3, pp. 245-260

financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables … lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …

Persistent link: https://www.econbiz.de/10014929321

Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits

Venter, E.R.; Stiglingh, M. - In: Meditari Accountancy Research 14 (2006) 2, pp. 83-95

According to AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of...

Persistent link: https://www.econbiz.de/10014930437

Have IFRS changed how stock prices are associated with earnings and book values?

Beisland, Leif Atle; Knivsflå, Kjell Henry - In: Review of Accounting and Finance 14 (2015) 1, pp. 41-63

Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and … accounting information. Design/methodology/approach – The authors extend the IFRS literature on structural shifts between the pre …- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic …

Persistent link: https://www.econbiz.de/10014989865

Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yip Yuen, Chun; J. Yao (posthumously), Lee; … - In: Review of Accounting and Finance 13 (2014) 2, pp. 134-155

(IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves … either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in … IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by …

Persistent link: https://www.econbiz.de/10014989936

Development of accounting standards in selected Middle Eastern countries in comparison to the United States of America

Aghimien, Peter A - In: Review of International Business and Strategy 26 (2016) 1, pp. 69-87

Financial Reporting Standards (IFRS), religion, population and so on. Research limitations/implications – The findings are … universally respected, but different from the single set of high-quality standards commonly referred to as the IFRS, which more …

Persistent link: https://www.econbiz.de/10014991309

Revenue-expense versus asset-liability model

Moscariello, Nicola; La Rosa, Fabio; Bernini, Francesca; … - In: Meditari Accountancy Research 28 (2020) 2, pp. 277-310

reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is … based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched … sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS …

Persistent link: https://www.econbiz.de/10014937061

Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia

Gan, Chin-Yee; Chong, Lee-Lee; Ahmad, Zauwiyah - In: Managerial Finance 42 (2016) 7, pp. 706-721

Purpose – The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public listed companies in Malaysia. Design/methodology/approach – Multiple regressions were applied in this study...

Persistent link: https://www.econbiz.de/10014941507

IFRS and convergence in China and the USA

Moser, Randy - In: Journal of Technology Management in China 9 (2014) 1, pp. 56-66

(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS …-related literature from 1993 to 2013 was analyzed to provide the current status of IFRS and to determine the past, present and future of …

Persistent link: https://www.econbiz.de/10014908274