Showing 121 - 130 of 273,369
We examine the impact of IFRS reporting flexibility on the presentation of income statements after the adoption of IFRS … and whether this affects analysts' forecasts. We find that 44.7 percent (42.02 percent) of first-time IFRS adopters … consequences of reporting flexibility by IFRS by analyzing changes in the number of unique line items reported based on "as …
Persistent link: https://www.econbiz.de/10014362421
Persistent link: https://www.econbiz.de/10014521090
Persistent link: https://www.econbiz.de/10013270640
Persistent link: https://www.econbiz.de/10012420435
Persistent link: https://www.econbiz.de/10011777466
Persistent link: https://www.econbiz.de/10014302092
Persistent link: https://www.econbiz.de/10012221217
Persistent link: https://www.econbiz.de/10000645266
Persistent link: https://www.econbiz.de/10003782799
Persistent link: https://www.econbiz.de/10003778584