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The bridge to quality financial reporting : audit committees' mediating role in IFRS implementation for emerging markets
Kateb, Ines - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 250-268
Persistent link: https://www.econbiz.de/10014472317
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The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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Accounting policy options under IFRS : evidence from Turkey
Bahadir, Oğuzhan; Tolga, Büke - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 388-404
Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …
Persistent link: https://www.econbiz.de/10010338855
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Does IFRS convergence really increase accounting qualities? : emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220
earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post-IFRS … best "formula" to increase the usefulness of accounting information in post-IFRS convergence. Originality/value Rather than … doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It …
Persistent link: https://www.econbiz.de/10012128839
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Assessing financial reporting quality of listed companies in developing countries : evidence from Ghana
Mbawuni, Joseph - In: International journal of economics and finance 11 (2019) 9, pp. 29-45
Persistent link: https://www.econbiz.de/10012107480
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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The interrelation among accounting quality, timeliness and relevance
Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603
Persistent link: https://www.econbiz.de/10011665476
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Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness : evidence from Australia
Bryce, Mitchell; Ali, Muhammad Jahangir; Mather, Paul - In: Pacific-Basin finance journal 35 (2015) 1, pp. 163-181
Persistent link: https://www.econbiz.de/10011538137
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Perceived benefits and challeges of IFRS adoption in Ghana : views of members of Institute of Chartered Accountants, Ghana (ICAG)
Mbawuni, Joseph - In: International journal of financial research 9 (2018) 1, pp. 99-114
Persistent link: https://www.econbiz.de/10012236194
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Politically connected firms and the effectiveness of International Financial Reporting Standards adoption
Trimble, Madeline - In: International journal of critical accounting : IJCA 10 (2018) 2, pp. 97-129
Persistent link: https://www.econbiz.de/10011890775