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Unconditional conservatism under the Chinese version of IFRS

Barhamzaid, Zuhair A. A. - In: China journal of accounting research : CJAR 12 (2019) 4, pp. 395-409

International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in … UNCC under the Chinese version of IFRS. This study is the first attempt to conduct a comprehensive theoretical comparison … convergence with IFRS, not the full adoption of IFRS, on UNCC. Finally, the study covers a relatively more extended period than …

Persistent link: https://www.econbiz.de/10012138988

Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports

Agostini, Marisa - 2012

This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the...

Persistent link: https://www.econbiz.de/10013104281

The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness

Meeks, Aisha; Barr-Pulliam, Dereck - 2022

creditworthiness in a 2×2 between-subjects experiment. Ninety-three United States-based bank loan officers evaluate whether LLA clauses …

Persistent link: https://www.econbiz.de/10013307812

Audit Fees in Global Systemically Important Banks and Banking Supervisory Power

Lobo, Gerald J.; Oberson, Romain; Schatt, Alain - 2023

In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee from their governments. The changed environment for these...

Persistent link: https://www.econbiz.de/10014362206

Performance socio-ambientale e Social Disclosure nelle BCC italiane (Social and Environmental Performance and Social Disclosure in Italian Local Banks)

Piatti, Domenico - 2013

reference to Cooperative Credit Banks (BCC) in Italy, if the intensity of SD is actually representative of the social …

Persistent link: https://www.econbiz.de/10013071881

ESG Disclosure : Regulatory Framework and Challenges for Italian Banks

Schimperna, Federico; Loizzo, Tommaso - 2023

the next few months. The Bank of Italy, in line with the ECB and other national supervisors, has started a number of …

Persistent link: https://www.econbiz.de/10014354396

Intended and unintended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research

Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - 2012

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

Persistent link: https://www.econbiz.de/10009487334

Efficiency of Authoritative Disclosure Recommendations - Evidence from IFRS Transition Disclosure in Finland

Miihkinen, Antti - 2012

Purpose – This paper aims to explore the potential for disclosure recommendations given by authoritative supervisory bodies to reduce information asymmetry between the management and shareholders. Design/methodology/approach – There is only meager existing evidence concerning firms'...

Persistent link: https://www.econbiz.de/10013115405

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : Value Relevance and Impact on Analysts’ Forecasts

André, Paul - 2017

Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...

Persistent link: https://www.econbiz.de/10012954816

Effects of IFRS, Analysts and ADR on Voluntary Disclosure of Brazilian Public Companies

Almeida, Jose Elias Feres de - 2017

This study examines the effects of the interactions among IFRS adoption, analyst coverage and cross-listings in the U … disclosure incentives among cross-listed firms from the IFRS pre-adoption period to post-adoption period. We also find that … analyst coverage has positive association with voluntary disclosure over IFRS adoption process, however the interaction …

Persistent link: https://www.econbiz.de/10012962573