Search Results - subject:"Faithful representation"

Does a consistently capitalized R&D ratio improve information effects of capitalized development expenditures?

Cho, Joe Joonghi; Kim, Heejung - In: International review of financial analysis 93 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014543693

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks

Ajibade, Ayodeji T.; Okutu, Nelson; Akande, Folorunsho; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-13

International Financial Reporting Standards (IFRS) adoption and corporate governance on the faithful representation of the financial … IFRS adoption and Corporate governance significantly affect the faithful representation of financial reporting of Nigeria …'s Development Banks. The study concluded that IFRS adoption and corporate governance significantly affect the faithful …

Persistent link: https://www.econbiz.de/10014505652

Current value as relational becoming : the case of goodwill impairment testing

Hartmann, Berit - In: Qualitative research in accounting & management 19 (2022) 4, pp. 386-415

Persistent link: https://www.econbiz.de/10013365754

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

Persistent link: https://www.econbiz.de/10013355430

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria's development banks

Ajibade, Ayodeji; Okutu, Nelson; Akande, Folorunsho; … - In: Cogent business & management 9 (2022) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10014443650

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

IFRS adoption and financial reporting quality : IASB qualitative characteristics approach

Agienohuwa, O. O.; Ilaboya, O. J. - In: Accounting and taxation review : A&TR 2 (2018) 3, pp. 30-47

Persistent link: https://www.econbiz.de/10012203532

IAS 19 valuations for DB Schemes - true or fair?

McNally, Bridget - 2017

Persistent link: https://www.econbiz.de/10011751203

The interrelation among faithful representation (reliability), corruption and IFRS adoption: An empirical investigation

Kythreotis, Alexios - In: International Journal of Business and Economic Sciences … 8 (2015) 1, pp. 25-49

(faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is … 2009 is defined as the period after the adoption. The reliability/faithful representation of financial statements -as …

Persistent link: https://www.econbiz.de/10011516720

The interrelation among faithful representation (reliability), corruption and IFRS adoption : an empirical investigation

Kythreotis, Alexios - In: International journal of business and economic sciences … 8 (2015) 1, pp. 25-49

Persistent link: https://www.econbiz.de/10011376834