Similar Search Results

The adoption of internationally recognized accounting standards : implications for the credit markets

Wu, Joanna Shuang; Zhang, Ivy Xiying - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 95-128

Persistent link: https://www.econbiz.de/10010354269

The Adoption of Internationally Recognized Accounting Standards : Implications for the Credit Markets

Wu, Joanna S.; Zhang, Ivy - 2009

sensitivity of credit ratings to accounting information. Our results suggest that voluntary adoptions of IFRS/U.S.GAAP come with …

Persistent link: https://www.econbiz.de/10014206850

The effect of principles-based standards on financial statement comparability : the case of SFAS-142

Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012390485

Convergence of Accounting Standards and Financial Reporting Quality of Brewery Industry in Nigeria

Onodi, Benjamin Ezugwu - 2018

brewery industry in Nigeria. The main objective of the study is to determine the effect of (pre and post) IFRS adoption on …)- five years before and five years after adoption of IFRS by quoted brewery companies in Nigeria. The proxies for IFRS … tested and the result revealed that pre-IFRS adoption has no significant effect on market value per share, while post-IFRS …

Persistent link: https://www.econbiz.de/10012915304

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …

Persistent link: https://www.econbiz.de/10011818182

What kind of accounting standards should the IASB write?

Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10011515965