The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current … accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting … of cryptocurrencies. The study sample included the academicians in the accounting department of Palestinian Universities …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

This paper investigates the logics that drive small accounting practitioners' attitude towards new accounting standards … and then, the heterogeneity amongst practitioners in order to unravel the accounting profession, until now considered as a … ‘black box' in the accounting harmonization process. Through the analysis of an extensive survey of 1,268 Italian Certified …

Adjustment, MVA) should be accounted for in Accounting Fair Value under IFRS 13. We find strong indications that MVA should be …

We explore the accounting view on KVA for derivatives, where KVA is defined as the lifetime cost of capital, i.e. the … Capital Valuation Adjustment. Accounting uses ‘fair value' in most circumstances. IFRS 13 (Fair Value Measurement) defines … management and management accounting models and concepts. These concepts are embodied in economic decision making models that use …

qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand … that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy …