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Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
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Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
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The effect of the paycheck protection program and financial reporting standards on bank risk-taking
Ballew, Hailey B.; Nicoletti, Allison; Stuber, Sarah B. - In: Management science : journal of the Institute for … 68 (2022) 3, pp. 2363-2371
Persistent link: https://www.econbiz.de/10013268196
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The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange
Bolibok, Piotr - In: Copernican Journal of Finance & Accounting : CJF&A 3 (2014) 1, pp. 33-43
Persistent link: https://www.econbiz.de/10012250356
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 …
Persistent link: https://www.econbiz.de/10012010950
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The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?
Yapa, Prem W. S.; Kraal, Diane; Joshi, Mahesh - In: Australasian accounting business and finance journal : AABF 9 (2014) 1, pp. 3-24
Persistent link: https://www.econbiz.de/10010520235
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Accounting standards, goodwill impairment and earnings management in Malaysia
Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211
Persistent link: https://www.econbiz.de/10010461444
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Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
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Assessing the risk of fraud in published IFRS and Nigerian GAAP financial reports : a comparative application of the Beneish models
Ugochukwu, Nwoye John; Obiorah, Justina N.; … - In: The IUP journal of accounting research & audit … 14 (2015) 1, pp. 21-42
Persistent link: https://www.econbiz.de/10010510800
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Financial ratios as performance measure : a comparison of IFRS and Nigerian GAAP
Abdul-Baki, Zayyad; Uthman, Ahmad Bukola; Sanni, Mubaraq - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 82-97
This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …
Persistent link: https://www.econbiz.de/10010395935