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Achieving Transparent Ifrs Financial Reporting in Nigeria and Ghana : The B & B Model Effect

Nwoye, Dr. Ugochukwu; Adeniyi, Segun; Abiahu, … - 2021

adopting IFRS. Some scholars advocate for the deployment of multi investigative models as a complement during Financial … Statements audit to help secure reasonable transparency in IFRS financial reporting. As a result, this study intends to ascertain … the effectiveness of Benford’s Law in evaluating the faithful representation quality of IFRS financial disclosures of …

Persistent link: https://www.econbiz.de/10013234711

The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality

Van Landuyt, Ben W.; White, Brian J. - 2021

Financial statement preparers often make accounting judgments with considerable uncertainty about what future accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty affects preparers’ current period accounting...

Persistent link: https://www.econbiz.de/10013237178

Textual Analysis and International Financial Reporting : Large Sample Evidence

Lang, Mark H. - 2015

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …

Persistent link: https://www.econbiz.de/10013034017

Contractibility and Transparency of Financial Statement Information Prepared under IFRS : Evidence from Debt Contracts around IFRS Adoption

Ball, Ray - 2015

A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced … contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including … difference between prior domestic standards and IFRS, defined in terms of both general and fair value accounting standards …

Persistent link: https://www.econbiz.de/10013035489

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

The Operating-Financing Distinction in Financial Reporting

Barker, Richard - 2010

-developed in this area, and there are gaps and inconsistencies in both IFRS and US GAAP. Drawing upon the distinction between …

Persistent link: https://www.econbiz.de/10013147010

Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?

Atwood, T. J. - 2010

We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS … flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting …,832 firm-year observations drawn from 33 countries from 2002 through 2008, we find that positive earnings reported under IFRS …

Persistent link: https://www.econbiz.de/10013147507

Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures

Agyei-Mensah, Ben Kwame - 2014

According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information … listed firms' overwhelming compliance with the IASB's IFRS Framework. The results of the multiple regression analysis show … after adopting IFRS users are assured of useful information for financial decision-making …

Persistent link: https://www.econbiz.de/10013060569

IAS/IFRS and financial reporting quality : lessons from the European experience

Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS …

Persistent link: https://www.econbiz.de/10011825878

Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?

Frey, Lisa; Engelhard, Lisa - 2017

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

Persistent link: https://www.econbiz.de/10011849270