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Empirical accounting research : three essays with intersections to management and corporate governance
Davarcioglu, Tolga - 2011
Persistent link: https://www.econbiz.de/10009563953
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Compliance with Flexible Accounting Standards
Bøhren, Øyvind - 2017
We examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for intercorporate investments. The Generally Accepted Accounting Principles (GAAP) in Norway strongly recommend that a 20–50% intercorporate investment is accounted for by the...
Persistent link: https://www.econbiz.de/10012974446
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Deviations from the Mandatory Adoption of IFRS in the European Union : Implementation, Enforcement, Incentives, and Compliance
Pownall, Grace - 2017
In this paper, we evaluate the common assertion that EU firms began using IFRS by 2005 when the EU formally adopted … IFRS. We find that although the incidence of firms using local (or some other) GAAP has declined between 2005 and 2009, it … is still nontrivial. For instance, by 2009 the incidence of non-IFRS financial statements was still in excess of 17% (42 …
Persistent link: https://www.econbiz.de/10012975800
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IFRS 16 : The Road to Compliance
Kumar, Jm; Patel, Devang; Pandit, Ketkee - 2021
Pursuant to IFRS16 accounting standard compliance, automation of lease data extraction (from lease contract …
Persistent link: https://www.econbiz.de/10013233361
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Determinants of IFRS compliance by Canadian companies
Kumar, Gaurav; Saini, Jagjit S. - In: International journal of corporate finance and … 3 (2016) 2, pp. 42-57
Persistent link: https://www.econbiz.de/10011638520
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Goodwill Impairment After M&A : Acquisition-Level Evidence on Compliance With SFAS 142
Potepa, James; Thomas, Jacob K. - 2022
To provide a fuller picture of compliance with SFAS 142, we hand-collect data to track 893 large acquisitions. Our model, which links impairments to post-acquisition performance declines and acquisition-year attributes, identifies 349 acquisitions as likely to impair. We expand compliance to...
Persistent link: https://www.econbiz.de/10014235506
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Aktive latente Steuern auf steuerliche Verlustvorträge : zunehmende Tendenz zur Aktivierung
Marten, Kai-Uwe; Weiser, M. Felix; Köhler, Annette G. - In: Betriebs-Berater : BB 58 (2003) 44, pp. 2335-2341
Persistent link: https://www.econbiz.de/10001808386
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
World Bank - 2017
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
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The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST
Erdem, Sabri; Aslanertik, Esra; Yardimci, Bengü - In: Journal of financial reporting & accounting : JFRA 15 (2017) 3, pp. 317-332
Persistent link: https://www.econbiz.de/10011808978
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The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion : evidence from 37 African countries
Kurauone, Ophias; Kong, Yusheng; Sun, Huaping; … - In: Global finance journal 49 (2021), pp. 1-21
Persistent link: https://www.econbiz.de/10012887211