This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting environment of Vietnam to identify some of the factors that might explain the lack of support for International Financial Reporting Standards (IFRS) in that country. Drawing on...

The current paper reports on an exploratory study of the perceptions of three different sub-groups of accountants (i.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing International Financial Reporting Standards (IFRS) in...

The perception of Vietnamese accountants regarding the advantages, disadvantages, potential costs and challenges of IFRS adoption in Vietnam will play a major role in its adaptation. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the existing Vietnamese...

This research investigates the association between discretionary disaggregation in mandatory risk disclosures, audit conservatism and the implied cost of capital (ICOE). Based on a sample of 141 financial firms from six GCC countries over the 2007-2011 period, we find that the ICOE is...

In the wake of the 2008 financial crisis, Robert Engle and colleagues at New York University developed the NYU Stern Systematic Risk Model (SRISK), a market-based substitute for regulatory measures of systemic risk of financial institutions. This study identifies four shortcomings of SRISK....

Dr Phan's thesis examined key determinants of International Financial Reporting Standards (IFRS) adoption in Vietnam. IFRS are designed to be a single high quality set of global accounting standards. However, the relevance of IFRS to different countries with different institutional and legal...

Although theory suggests its importance, empirical evidence on the relation between exogenous termination risk and contracted compensation packages is limited. This study takes a different approach by exploring determinants of contracted annual compensation and severance packages for city...

This paper review the recent empirical research on IFRS and earnings quality among African studies and show mixed conclusions regarding the impact of IFRS on earnings quality and financial reporting quality in the region. Also, some discussions on factors that led to the growth in the earnings...

This paper investigates market risk disclosures (MRD) and its association with the strength of corporate governance structure of Gulf Co-operation Council (GCC) financial firms from 2007 to 2011. Using a comprehensive measure of market risk disclosure, our regression results provide evidence of...

German Abstract: Mit der Inkraftsetzung des Fusionsgesetzes wurde eine neue Sanierungsvariante eingeführt: die Sanierungsfusion (Art. 6 FusG). Diese Sanierungsvariante wird mit Hilfe von Art. 725 OR ausgelegt, in welchem der Kapitalverlust und die Überschuldung definiert sind. Die...