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IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES
POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: SEA - Practical Application of Science (2013) 2, pp. 241-250
capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element … the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the …
Persistent link: https://www.econbiz.de/10010773057
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IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES
POPA, Adriana Florina; PONORICA, Andreea Gabriela; … - In: CrossCultural Management Journal (2013) 29, pp. 292-301
capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element … the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the …
Persistent link: https://www.econbiz.de/10010700674
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Mandatory IFRS adoption and executive compensation : evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …
Persistent link: https://www.econbiz.de/10011826001
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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The Told and Retold Story of Romanian Accounting
JIANU, Iulia; JIANU, Ionel - In: Journal of Accounting and Management Information Systems 11 (2012) 3, pp. 391-423
This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...
Persistent link: https://www.econbiz.de/10010740211
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Mandatory IFRS adoption and executive compensation: Evidence from China
Hou, Qingchuan; Jin, Qinglu; Wang, Lanfang - In: China Journal of Accounting Research 7 (2014) 1, pp. 9-29
This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …
Persistent link: https://www.econbiz.de/10011936967
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012
Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …
Persistent link: https://www.econbiz.de/10010281486
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …
Persistent link: https://www.econbiz.de/10009651901
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IFRS adoption around the world - a brief literature review
RUSU, Alina - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 811-818
Our paper aims to provide an updated description of the process of IFRS adoption in the E.U. and worldwide, pointing … these papers according to the country analyzed in each of them, making a comparative analysis between the IFRS adoption …
Persistent link: https://www.econbiz.de/10010641512
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Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
SACARIN, Marian; BUNEA, Stefan; GIRBINA, Maria Madalina - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 405-423
their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … to IFRS (as it was the case for financial institutions). As we considered that the attitude of main stakeholders involved …
Persistent link: https://www.econbiz.de/10010740215