Search Results - subject:"COMPARABILITY"

The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies

Mey, Mattheus T.; Lamprecht, Christiaan - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10012321229

Transition to the revised OHADA law on accounting and financial reporting : corporate perceptions of costs and benefits

Fossung, Micheal Forzeh; Ntoung, Lious Agbor Tabot; … - In: Journal of risk and financial management : JRFM 13 (2020) 8/172, pp. 1-19

of comparability and transparency of the financial statements, that the International Financial Reporting Standards can …

Persistent link: https://www.econbiz.de/10012322085

The impact of financial statement comparability on earnings management : evidence from frontier markets

Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25

This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in … comparability across several accounting standards, the results show that enhanced financial comparability constrains accruals … comparability and real earnings management (REM) was not found. For greater robustness, AEM and REM were also tested on both …

Persistent link: https://www.econbiz.de/10012322143

Adoption of principle-based IFRS and intercompany comparability of operating performance

Ghosh, Protap Kumar; Bairagi, Ranajit Kumar; Mondal, Abinash - In: Asian journal of accounting research 5 (2020) 2, pp. 341-352

Persistent link: https://www.econbiz.de/10012395740

Mode effect analysis in the case of daily passenger mobility survey

Centrih, Vasilij; Viršček, Andrej; Smukavec, Andreja; … - In: Croatian review of economic, business and social … 6 (2020) 2, pp. 43-57

In the autumn 2017, The Statistical Office of the Republic of Slovenia (SURS) has conducted for the first time a survey on daily passenger mobility of Slovenian residents. The key statistics are on persons' daily traveling habits, such as number of trips, travelled distance, time spent on...

Persistent link: https://www.econbiz.de/10012417622

The effect of consistency in accounting choices on financial statement comparability : evidence from South Korea

Kim, Yong Shik - In: Global business and finance review 25 (2020) 3, pp. 19-33

Purpose: To empirically document the proposition "Comparability is the goal; consistency helps to achieve the goal …" (IFRS Conceptual Framework 2.26), we investigate whether accounting changes affect financial statement comparability and … whether income smoothing through accounting changes has different effects on financial statement comparability. Design …

Persistent link: https://www.econbiz.de/10012421369

Meta-analysis of the impact of adoption of IFRS on financial reporting comparability, market liquidity and cost of capital

Opare, Solomon; Houqe, Muhammad; Van Zijl, Tony - 2020

Persistent link: https://www.econbiz.de/10012506023

Comparability in IPSASs : lessons to be learned for the European standards

Mattei, Giorgia; Jorge, Susana Margarida Faustino; … - In: Accounting in Europe 17 (2020) 2, pp. 158-182

Persistent link: https://www.econbiz.de/10012256410

Large scale studies of holistic professional competence in vocational education and training (VET): The case of Norway

Lahn, Leif Christian; Nore, Hæge - In: International Journal for Research in Vocational … 6 (2019) 2, pp. 132-152

Context: In this paper, we review and discuss the piloting in Norway of a German methodology for competence diagnostics in vocational education and training: the Competence Development and Assessment in TVET (COMET) project. Our overarching theme is determining to what extent such large-scale...

Persistent link: https://www.econbiz.de/10012061249

The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions

Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China Journal of Accounting Research 12 (2019) 3, pp. 231-250

can improve the comparability of accounting information between China and other countries that have adopted IFRS. Moreover … comparability of accounting information between China and target countries. …

Persistent link: https://www.econbiz.de/10012621025