Search Results - subject:"IFRS implementation"

Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems

Mejzlík, Ladislav - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 84-98

Article focuses on issues of the IFRS implementation into the Czech accounting and tax legislation. Main topic is … summarize the IFRS implementation impact on performance reporting, financial position and management of the company generally. …

Persistent link: https://www.econbiz.de/10011194683

Mandatory IFRS reporting and changes in enforcement

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Journal of Accounting and Economics 56 (2013) 2, pp. 147-177

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. This study aims to distinguish between several...

Persistent link: https://www.econbiz.de/10010729559

Mandatory IFRS reporting and changes in enforcement

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Journal of accounting & economics 56 (2013) 2/3, pp. 147-177

Persistent link: https://www.econbiz.de/10010243020

Eastern and Western European firms public and private information quality : the comparative impact of degree of implementation of IFRS

Djatej, Arsen; Gao, Grace; Sarikas, Robert H. S.; … - In: Emerging markets review 12 (2011) 2, pp. 111-129

Persistent link: https://www.econbiz.de/10009304803