Search Results - subject:"ACCOUNTING PRINCIPLES"

Financial accounting for deferred taxes : a systematic review of empirical evidence

Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165

Persistent link: https://www.econbiz.de/10014227405

"No comment" : language frictions and the IASB's due process

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 446-489

Persistent link: https://www.econbiz.de/10015376045

The role and power of technical staff in international accounting standard setting

Hoffmann, Sebastian - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015439474

Decision usefulness of SME financial statements in Sri Lanka

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088

Persistent link: https://www.econbiz.de/10015393704

The role of institutional isomorphism in explaining the voluntary IFRS adoption

Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31

Persistent link: https://www.econbiz.de/10015396473

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de/10015396493

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - In: Risks : open access journal 13 (2025) 8, pp. 1-19

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://www.econbiz.de/10015448896

Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows

Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51

Persistent link: https://www.econbiz.de/10015399616

Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis

Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579

Persistent link: https://www.econbiz.de/10015332941

Improving credit risk assessment in uncertain times : insights from IFRS 9

Jakubik, Petr; Teleu, Saida - In: Risks : open access journal 13 (2025) 2, pp. 1-20

This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...

Persistent link: https://www.econbiz.de/10015334623