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Does a Principle Based Accounting Standard Improve the Disclosure Level? Evidence from the Adoption of IAS 19R

Lin, Zishan - 2017

This research investigates whether a principle based accounting standard improves the disclosure level, and uses the latest pension accounting standard- IAS 19R as the subject. More specifically, this essay examines whether IAS 19R affects the average disclosure level of the actuarial...

Persistent link: https://www.econbiz.de/10012959483

Effects of IFRS, Analysts and ADR on Voluntary Disclosure of Brazilian Public Companies

Almeida, Jose Elias Feres de - 2017

This study examines the effects of the interactions among IFRS adoption, analyst coverage and cross-listings in the U … disclosure incentives among cross-listed firms from the IFRS pre-adoption period to post-adoption period. We also find that … analyst coverage has positive association with voluntary disclosure over IFRS adoption process, however the interaction …

Persistent link: https://www.econbiz.de/10012962573

Disclosure Under IFRS : Does the Legal Origin Disclosure Gap Persist for Cross-Listed Firms?

Santos, Edilene Santana - 2019

from countries in which International Financial Reporting Standards (IFRS) are mandatory. For domestically listed firms, we …

Persistent link: https://www.econbiz.de/10012901995

Do Listed Companies in PSE Meet IFRS Disclosure Requirements?

Miková, Tereza - 2019

Standards (IAS). In the year 2000 the International Organization of Securities Commission (IOSCO) recommended to use IFRS for … accordance with International Financial Reporting Standards (IFRS, earlier IAS). The aim of the paper is to briefly introduce …. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8 …

Persistent link: https://www.econbiz.de/10012893506

A Study on the Disclosure Practices of Banks in India with Reference to Indian Accounting Standards

Reddy, Y. V. - 2017

Disclosure may be defined as a practice of releasing important information about various activities and affairs of the business through annual reports, press releases, interim reports, quarterly results and various other published results. The present study mainly aims at examining the...

Persistent link: https://www.econbiz.de/10012944732

FIN 48 Adoption Disclosures

Dunbar, Amy E. - 2009

We analyze the first quarter 2007 10-Q filings of 348 Samp;P 500 calendar year-end firms to provide evidence concerning the levels of, and changes in, unrecognized tax benefits (UTBs) resulting from the adoption of FASB Interpretation No. 48 (FIN 48). We draw the following conclusions. First,...

Persistent link: https://www.econbiz.de/10012766875

Exploring Capital Structure : Variations in IAS 1 Disclosures of Firm Capital

Entwistle, Gary M. - 2017

This study examines how a set of Canadian and German firms apply the quantitative capital disclosure requirements contained in IAS 1. We find significant inter-country differences in both the propensity to disclose a capital structure and in the form of the disclosure. Further, we find variation...

Persistent link: https://www.econbiz.de/10012970321

The Effects of SFAS 157 Disclosures on Investment Decisions

Iselin, Michael - 2017

This paper examines whether public bank managers change both the composition and classification of their investment portfolios after SFAS 157. We first show that non-agency mortgage-backed securities (MBSNA) are the asset class most likely to be measured using level 3 inputs, which are based on...

Persistent link: https://www.econbiz.de/10012970558

Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting

Wee, Marvin - 2014

We investigate the content, timing and relevance of firms' narrative disclosure about the effects of IFRS adoption in … performance is stronger, firms provide less discussion of the accounting effects of IFRS. We also find the discussion of IFRS …

Persistent link: https://www.econbiz.de/10013052208

Compliance with international financial reporting standards (IFRS) disclosure requirements : evidence from listed companies in Zambia

Haabazoka, Lubinda; Hamududu, Junis Malambo; … - In: Strategies for the global economic system for 2030, (pp. 113-136). 2021

Persistent link: https://www.econbiz.de/10012655600