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Disclosure of joint ventures and associates in financial statement under IFRS
Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94
new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …
Persistent link: https://www.econbiz.de/10011700717
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Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures
Agyei-Mensah, Ben Kwame - 2014
According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information … listed firms' overwhelming compliance with the IASB's IFRS Framework. The results of the multiple regression analysis show … after adopting IFRS users are assured of useful information for financial decision-making …
Persistent link: https://www.econbiz.de/10013060569
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Compliance with IAS 2 in consolidated financial statements of PSE listed companies
Polachová, Kateřina - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 61-78
As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories“ requirements in consolidated financial statements of...
Persistent link: https://www.econbiz.de/10012202013
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7 : empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehm...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …
Persistent link: https://www.econbiz.de/10003935070
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Current income tax disclosures in separate financial statements of IFRS adopters in Slovakia
Tumpach, Miloš; Stanková, Adriana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 76-85
determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …
Persistent link: https://www.econbiz.de/10011470700
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The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies
Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …
Persistent link: https://www.econbiz.de/10011526922
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Corporate governance and financial reporting quality : preliminary evidence from Saudi Arabia
Al-Khonain, Sarah; Al-Adeem, Khalid Rasheed - In: Financial markets, institutions and risks : FMIR 4 (2020) 1, pp. 109-116
Persistent link: https://www.econbiz.de/10012295371
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Internet Financial Reporting in Saudi Arabia : An Exploratory Study
Bogami, Sultan - 2015
There has been increasing trend worldwide towards providing the financial statements, not only annual reports but also more financial insights about the company, over the Internet through a website or through some other online media. This study aims to understand the extent of IFR in Saudi...
Persistent link: https://www.econbiz.de/10013012859
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Investigating the effect of ESG disclosure on firm performance : the case of Saudi Arabian listed firms
Firmansyah, Egi Arvian; Umar, Umar Habibu; Saminu … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
This study investigates how environmental, social, and governance (ESG) disclosures influence the performance of listed Saudi Arabian companies. The study used unbalanced panel data obtained from the Bloomberg database (2010-2020). The results show that ESG has significantly reduced TOBINSQ but...
Persistent link: https://www.econbiz.de/10014500991
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10010385092