Showing 121 - 130 of 25,870
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...
Persistent link: https://www.econbiz.de/10013022446
The CPA office of “yesterday” was comparatively devoid of technology, relying on extensive labor, pencil pushing, manual spreadsheets, and green-bar printouts. A few adjusting journal entries could have taken several days to apply. The office of “today” still carries the traditional...
Persistent link: https://www.econbiz.de/10012986142
Auditors frequently use valuation specialists to help them evaluate fair values, but problems related to specialists' involvement suggest the potential benefits of specialists' involvement are under-realized. I interviewed 28 auditors and 14 valuation specialists to investigate how auditors use...
Persistent link: https://www.econbiz.de/10012987022
The purpose of this paper is to explore the relationship between and commonalities among recent empirical evidences reported on value relevance of accounting information of listed companies in Sri Lanka. This paper therefore reviews seven recent empirical studies conducted in Sri Lanka on value...
Persistent link: https://www.econbiz.de/10012987045
Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving...
Persistent link: https://www.econbiz.de/10012987049
This study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner-level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly...
Persistent link: https://www.econbiz.de/10012988853
Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...
Persistent link: https://www.econbiz.de/10012919651
Russian Abstract: Сложная и низкоэффективная работа социально- экономической системы доказывает, что проблемы становятся все больше, как по объему, так и все более и...
Persistent link: https://www.econbiz.de/10012922288
Russian Abstract: Сложная и низкоэффективная работа социально- экономической системы доказывает, что проблемы становятся все больше, как по объему, так и все более и...
Persistent link: https://www.econbiz.de/10012922289
Russian Abstract: Рыночные потребности и слабая работа двух основных общественных систем - политической и экономической - создают условия для возникновения в обществе...
Persistent link: https://www.econbiz.de/10012922432