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Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
Lopes, Patrícia Teixeira; Rodrigues, Lúcia Lima - Faculdade de Economia, Universidade do Porto - 2007
information from being relevant and useful. We conclude that companies have a long way to go in terms of accounting and disclosure …
Persistent link: https://www.econbiz.de/10005059566
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FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES
Fekete, Szilveszter; Matis, Dumitru; Lukács, János - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 2-2
Hungarian listed companies complywith IFRS disclosure requirements, identifying some factors associated with the levelof … disclosure aspects of consolidation becausepublishing consolidated accounts is considered still a problematic field (Fekete,2008 …
Persistent link: https://www.econbiz.de/10005001897
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Andreea, Cirstea; Carmen-Alexandra, Baltariu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1171-1181
disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the …
Persistent link: https://www.econbiz.de/10010685568
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Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange
Lopes, Patrícia Teixeira; Rodrigues, Lúcia Lima - Faculdade de Economia, Universidade do Porto - 2006
This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese … listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the … that disclosure degree is significantly related to size, type of auditor, listing status and to the economic sector. This …
Persistent link: https://www.econbiz.de/10005059559
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IAS/IFRS and financial reporting quality: Lessons from the European experience
Palea, Vera - In: China Journal of Accounting Research 6 (2013) 4, pp. 247-263
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization...
Persistent link: https://www.econbiz.de/10011936963
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ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Arouri, Mohamed El Hedi; Lévy, Aldo; Nguyen, Duc Khuong - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 84-112
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...
Persistent link: https://www.econbiz.de/10010512870
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IAS/IFRS and financial reporting quality : lessons from the European experience
Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization...
Persistent link: https://www.econbiz.de/10011825878
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De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France
Damak-Ayadi, Salma - Université Paris-Dauphine (Paris IX) - 2007
This research investigates the comparability and convergence of the French standards and the IFRS in 2004 and 2005. First, this paper exposes different strategies about accounting standardisation in presence of the IASB's standards. Based on two criteria's; the degree of implication of public...
Persistent link: https://www.econbiz.de/10010861570
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El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma
Tortonda, Manuel Cubedo - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 161-187
The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...
Persistent link: https://www.econbiz.de/10005087232
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La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies,...
Persistent link: https://www.econbiz.de/10005087304