. We examine whether the effect of full IFRS adoption on accounting quality and market liquidity is significantly mitigated … accounting quality and market liquidity generally improve after full IFRS adoption. However, when we take into consideration of … family control, higher accounting quality in the post-IFRS period is only substantiated in the non-family-controlled firms …

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its …-agrave;-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the … socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of …

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U ….S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative … governmental accounting regulations could affect real decisions of municipal officials and therefore could potentially have public …

accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting ….The findings of the study concluded that there are deficiencies in the IFRS for accounting of cryptocurrencies compared with …The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …We study whether mandatory adoption of International Financial Reporting Standards (IFRS) is associated with changes in …

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …

, and the adoption of International Financial Reporting Standards (IFRS). Additional tests reveal that the deterrent effect … of conformity on earnings management is more pronounced in code-law countries but does not differ between IFRS and non-IFRS …

project (i.e., the IFRS for SMEs), we first document the coexistence of competitive logics in driving small accounting …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 …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

Adjustment, MVA) should be accounted for in Accounting Fair Value under IFRS 13. We find strong indications that MVA should be … of the financial institution and specific trading patterns following IFRS 9 and IFRS 13 …