Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial … Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs …

example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption …. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of … IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

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 …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension … plans under International Accounting Standard 19 Employee Benefits. We first analyse companies' decision whether to … voluntarily early adopt the equity method of accounting for actuarial gains and losses. Second, we analyse companies' choice to …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to …Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial … Reporting Standard (IFRS) since its adoption in 2012. The new standard emphasizes relevance, while the previous standard focused …

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 …

Capital Valuation Adjustment. Accounting uses ‘fair value' in most circumstances. IFRS 13 (Fair Value Measurement) defines …We explore the accounting view on KVA for derivatives, where KVA is defined as the lifetime cost of capital, i.e. the … management and management accounting models and concepts. These concepts are embodied in economic decision making models that use …