|
|
|
|
|
Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings ar...
ver más
|
|
|
|
|
|
|
|
|
|
|
O.A. Sanyaolu,F. O. Iyoha,Stephen A. Ojeka
Pág. 279 - 284
The aim of this study is to examine the effect of adopted International Financial Reporting Standards (IFRS) adoption on the earning yield and earning per share of quoted banks in Nigeria. The study made use of cross sectional data obtained for a period ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
ver más
|
|
|
|
|
|
|
|
|
|
|
Godwin I. Ebirien, Lillian O. Nkanbia-Davies, Gospel J. Chukwu
Pág. Page:1 - 12Abstract
|
|
|
|
|
|
|
|
|
|
|
Ana Carolina Kolozsvari,Marcelo Alvaro da Silva Macedo
Pág. 251 - 284
This research approaches the influence of smoothing on persistence, two time-series properties of the same earnings stream, considering the adoption of International Financial Reporting Standards (IFRS), in Brazil. This influence is interesting from the ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Uwalomwa Uwuigbe,Olubukola Ranti Uwuigbe,Moyosore Esther Durodola,Jimoh Jafaru,Rehimetu Jimoh
Pág. 1 - 8
This paper examined the impact of IFRS adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010 -2013 were used. Also, using the judgmenta...
ver más
|
|
|
|
|
|
|
|
|
|
|
Adriana Kurtz Pasini
Pág. 97 - 114
|
|
|
|
|
|
|
|
|
|
|
Aria Farah Mita,Nurul Husnah
Pág. 427 - 438
This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the a...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sulhani Sulhani,Hangga Darisman
Pág. 439 - 447
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in ...
ver más
|
|
|
|
|
|
|
|
|
|
|
RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hamidah Hamidah
The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an ea...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sekar Mayangsari
Pág. 269 - 280
The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the in...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mohammad Tariq Hasan,Azhar Abdul Rahman
Pág. 58 - 66
|
|
|
|
|
|
|
|
|
|
|
Aminu Abdullahi,Musa Yelwa Abubakar
Pág. 103 - 108
|
|
|
|
|
|
|
|
|
|
|
Kris Portz, Joel Strong
One of the most compelling arguments for US companies to adopt IFRS is to increase comparability between companies and countries worldwide. This instructional case emphasizes to students that even though two companies both follow the same set of accounti...
ver más
|
|
|
|
|
|
|
|
|
|
|
Viorel Turcanu,Dorel Mates,Ionel Bostan,Veronica Grosu,Marian Socoliuc
Pág. 142 - 146
|
|
|
|
|
|
|
|
|
|
|
Dwi Theresia Hastuti,Imam Ghozali,Etna Nur Afri Yuyetta
Pág. 1807 - 1814
Earnings management has become a widely known phenomenon towards managing reported earning in order to fulfill targets. Scott (1997) defines earnings management as a management choice upon accounting policy, or a real activity that affects earnings as su...
ver más
|
|
|
|
|
|
|
|
|
|
|
Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
ver más
|
|
|
|
|
|
|
|
|
|
|
In recent years, expanding globalization of financial transactions, investment opportunities and risks, banking and trading, and commerce has resulted in a call for commonly understood financial reporting standards and a universal means of communication ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sparta Sparta,Nadya Trinova
Pág. 360 - 371
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of...
ver más
|
|
|
|
|
|