of accounting standards and investor protection mechanisms, we investigate whether mandatory adoption of IFRS and firm … Peru), and whether the precision of public, private and consensus information improve after IFRS adoption. The results show … that mandatory adoption of IFRS and firm-level reporting incentives improve analysts' information environment. Overall, we …

were proxied using deferred tax assets, liabilities and current tax liabilities as per IFRS reporting period while the … findings also revealed a positive connection between deferred tax of manufacturing firms in Nigeria under IFRS and Nigerian …

with accounting standard. The cooperatives managers must conduct the rule stated in accounting standard. Thus, that the … Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize the implementation of cooperative accounting … standard. The objective of the research is to analyze the quality of implementation accounting standard and the adherence to …

do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to …

practitioners’ motivations to become involved in developing accounting standards. This study uses expectancy theory to explain …

performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for … sector organisations, adopted IFRS for their 2009/2010 financial statements to improve the consistency and comparability of …

time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … regulation. The article addresses implementation of IFRS in the Czech Republic and describes the structure of accounting and …The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …