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Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality

Ewert, Ralf - 2015

A premise of standard setters and of much empirical research is that improving the quality of accounting standards and their implementation increases information in capital markets. This paper challenges this premise and shows that there are situations in which “better”, i.e., more...

Persistent link: https://www.econbiz.de/10013024185

Impact of IFRS Adoption on Financial Statements of Select Indian Companies

Kamarajugadda, Achalapathi Venkat - 2015

-based and IFRS-based financial statements of companies in terms of financial statement items through the calculated financial … ratios. The analysis is based on the sample of 10 Indian companies that have voluntarily adopted IFRS reporting. Financial … statements prepared as per Indian GAAP and IFRS were obtained for a period of 6 years. Financial ratios under the categories …

Persistent link: https://www.econbiz.de/10013025447

IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions

Nijam, Habeeb Mohamed - 2016

Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead … to differential effects of IFRS get momentum. In an attempt to explore the insight into the effects of international …

Persistent link: https://www.econbiz.de/10012987049

Pre and Post-IFRS Regulations for Goodwill and Their Effect on Financial Statements. A Comparative Study

Amorós Martínez, Araceli - 2016

impairment has on the financial statements drawn up after the adoption of the IFRS, 2004 to 2011, in Spanish companies listed in …

Persistent link: https://www.econbiz.de/10012990724

Achieving Transparent Ifrs Financial Reporting in Nigeria and Ghana : The B & B Model Effect

Nwoye, Dr. Ugochukwu; Adeniyi, Segun; Abiahu, … - 2021

adopting IFRS. Some scholars advocate for the deployment of multi investigative models as a complement during Financial … Statements audit to help secure reasonable transparency in IFRS financial reporting. As a result, this study intends to ascertain … the effectiveness of Benford’s Law in evaluating the faithful representation quality of IFRS financial disclosures of …

Persistent link: https://www.econbiz.de/10013234711

The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality

Van Landuyt, Ben W.; White, Brian J. - 2021

Financial statement preparers often make accounting judgments with considerable uncertainty about what future accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty affects preparers’ current period accounting...

Persistent link: https://www.econbiz.de/10013237178

Textual Analysis and International Financial Reporting : Large Sample Evidence

Lang, Mark H. - 2015

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …

Persistent link: https://www.econbiz.de/10013034017

Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption

Ball, Ray - 2015

A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced … contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including … difference between prior domestic standards and IFRS, defined in terms of both general and fair value accounting standards …

Persistent link: https://www.econbiz.de/10013035489

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

The Operating-Financing Distinction in Financial Reporting

Barker, Richard - 2010

-developed in this area, and there are gaps and inconsistencies in both IFRS and US GAAP. Drawing upon the distinction between …

Persistent link: https://www.econbiz.de/10013147010