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The impact of IFRS on financial statement data in Greece

Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10011459654

The impact of IFRS 16 on key financial ratios : a new methodological approach

Morales-Díaz, José; Zamora-Ramírez, Constancio - In: Accounting in Europe 15 (2018) 1, pp. 105-133

Persistent link: https://www.econbiz.de/10011997675

The warehouse capital management policy : treatment of leases

Bradbury, Michael E. - In: Journal of accounting education 33 (2015) 3, pp. 228-240

Persistent link: https://www.econbiz.de/10011340231

Transition to IFRS in Germany and Italy : impact on companies' reporting performance

Cordazzo, Michela - In: International journal of accounting and finance 4 (2014) 4, pp. 323-340

Persistent link: https://www.econbiz.de/10011280306

Effects of IFRS 16 on key finanical ratios of Spanish companies

Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 385-406

Persistent link: https://www.econbiz.de/10011972775

Financial ratios as performance measure : a comparison of IFRS and Nigerian GAAP

Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 82-97

This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …

Persistent link: https://www.econbiz.de/10010395935

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23

solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

Persistent link: https://www.econbiz.de/10012284876

Economic effects of goodwill accounting practices : systematic amortisation versus impairment test

Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245

Persistent link: https://www.econbiz.de/10012549232

The impact of new lease standards under US GAAP and IFRS on financial ratios

Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28

Persistent link: https://www.econbiz.de/10012306063

In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies

Cole, Vicky; Branson, Joël; Breesch, Diane - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 1-23

In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies …

Persistent link: https://www.econbiz.de/10011150711