enterprise's capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting … full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are …

This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period … IFRS mandatory disclosure requirements developing; what is the focus and critique of the literature on compliance with IFRS … mandatory disclosure requirements; and lastly, what is the future for research on compliance with IFRS mandatory disclosure …

voluntarily using international standards for their financial statements and thus contributing towards international accounting …

setters' notion of accounting income, its presumed contribution to decision relevance and its disaggregation … non-financial items adopt the new measurement paradigm. This paper takes issue with the notion of decision usefulness of a … priori) analysis. Two approaches to decision usefulness are adopted, the measurement or valuation perspective and the …

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

the new IFRS compliant financial accounting system (hereinafter, NFAS) are outlined. Thirdly, the issues and challenges … Reporting Standards. This study seeks to analyze how Algeria initiated the transformational processes of its local accounting … highlight the unique context in which Algeria is converging to IFRS, characterized mainly by the colonial and centrally planned …

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 …

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 …

I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs …) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 … jurisdiction as well as the importance of IFRS for SMEs. I find significant variation across jurisdictions in my sample and …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …