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Financial reporting quality : the case of Czech and German listed companies

Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243

Persistent link: https://www.econbiz.de/10012285463

Impact pf IFRS : evidence from Spanish listed companies

González, Mariano; Nave Pineda, Juan M.; Toscano, David - In: International journal of accounting and information … 22 (2014) 2, pp. 157-172

Persistent link: https://www.econbiz.de/10010378665

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012010950

The impact of the adoption of international financial reporting standards on foreign direct investment in Africa

Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49

Persistent link: https://www.econbiz.de/10012316629

Financial distress and going concern disclosure: the case of Italian listed companies

Campra, Maura; Finessi, Elena; Passarani, Diana Anna - In: International Journal of Revenue Management 5 (2011) 4, pp. 308-324

â€˜Going concernâ€™ refers to a companyâ€™s ability to continue functioning as a business entity. This principle, provided by accounting standards, is the basis of valuation principles applied to individual items of the financial statement and is particularly at stake in times of...

Persistent link: https://www.econbiz.de/10011130172

Earnings management and European regulation 1606/2002 : evidence from non-financial Portuguese companies listed in Euronext

Pereira, Agostinho; Alves, Maria do Céu - In: Revista de contabilidad : RC-SAR 20 (2017) 2, pp. 107-117

Persistent link: https://www.econbiz.de/10011780423

Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan

Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 200-218

The objective of this study is to analyse the status of accounting standard in Pakistan as an example of an emerging economy. This paper proposed to set up a separate Accounting Standards Board of Pakistan (ASBP), a private sector organisation that includes a wider participation in the adoption...

Persistent link: https://www.econbiz.de/10009352417

The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

Bessieux-Ollier, Corinne; Chavent, Marie; Kuentz, Vanessa; … - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 91-113

This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were … Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed. …

Persistent link: https://www.econbiz.de/10010670415

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - Instytut Badañ Gospodarczych (IBG) - 2015

Persistent link: https://www.econbiz.de/10011271769

Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.

Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007

'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …

Persistent link: https://www.econbiz.de/10008532513

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