Search Results - subject:"COMPARABILITY"

How to measure the comparability of financial statements?

Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397

differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has … not eliminated the need for research concerning the comparability of financial statements. The purpose of this article is … to assist researchers in choosing the most appropriate method to measure this comparability. First the article discusses …

Persistent link: https://www.econbiz.de/10008461154

Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information

Degos, Jean-Guy; Hmiden, Oussama Ben; Aboiron, Jérémie - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 1-14

reported before and after the implementation of IFRS. Our comparability index revealed that credit rating agencies make …

Persistent link: https://www.econbiz.de/10011266474

Designing and implementing a real estate appraisal system: The case of Québec Province, Canada

Kettani, Ossama; Oral, Muhittin - In: Socio-Economic Planning Sciences 49 (2015) C, pp. 1-9

Real estate appraisal is of great importance to several socio-economic stakeholders for different reasons and justifications: local governments and municipalities for taxation purposes; banks for mortgage and other credit applications processing; property valuation companies for marketing...

Persistent link: https://www.econbiz.de/10011209822

Financial statement comparability and audit efficiency : evidence from South Korea

Kang, Minjung; Kim, Jin Wook; Lee, Ho Young; Lee, Myung-Gun - In: Applied economics 47 (2015) 4/6, pp. 358-373

Persistent link: https://www.econbiz.de/10010463374

Designing and implementing a real estate appraisal system : Tthe case of Québec Province, Canada

Kettani, Ossama; Oral, Muhittin - In: Socio-economic planning sciences : the international … 49 (2015), pp. 1-9

Persistent link: https://www.econbiz.de/10010510752

What drives the comparability effect of mandatory IFRS adoption?

Cascino, Stefano; Gassen, Joachim - In: Review of accounting studies 20 (2015) 1, pp. 242-282

Persistent link: https://www.econbiz.de/10010503373

Effects of the SEC's XBRL mandate on financial reporting comparability

Dhole, Sandip; Lobo, Gerald J.; Mishra, Sagarika; Pal, … - In: International journal of accounting information systems 19 (2015), pp. 29-44

Persistent link: https://www.econbiz.de/10011436928

Are female employment statistics more sensitive than male ones to questionnaire design? : evidence from Cameroon, Mali and Senegal

Comblon, Virginie; Robilliard, Anne-Sophie - 2015

Persistent link: https://www.econbiz.de/10011496734

Credit rating agencies analysing IFRS data : a sample of rated companies and their reported information

Degos, Jean-Guy; Hmiden, Oussama Ben; Aboiron, Jérémie - In: International journal of economics and accounting : IJEA 6 (2015) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10011503033

The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes

Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10011412733