Search Results - subject:"IFRS implementation"

The mediating role of IFRS implementation on the relationship between cultural dimensions and accounting practices of the multinational companies operating in Tanzania

Ryoba, Chacha; Chalu, Henry - In: Business management review : journal of the University … 26 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014327994

The effect of IFRS application on turnover figures of Romanian companies

Tofănică, Inesa; Horomnea, Emil - In: CES Working Papers 12 (2020) 2, pp. 156-166

paper we study to which extent the IFRS implementation has changed the accounting figures on turnover declared by Romanian … listed companies. As the results show us, the majority of the companies have been neutral in what concerns the IFRS … implementation, i.e., the reported turnover does not differ very much when different accounting regulations were applied (the …

Persistent link: https://www.econbiz.de/10014496817

The effect of IFRS application on turnover figures of Romanian companies

Tofănică, Inesa; Horomnea, Emil - In: CES working papers 12 (2020) 2, pp. 156-166

Persistent link: https://www.econbiz.de/10012310099

The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia

Alomair, Abdulrahman; Farley, Alan; Yang, Helen Hong - In: Accounting and finance 62 (2022) 2, pp. 2839-2878

Persistent link: https://www.econbiz.de/10013325746

The localised accounting environment in the implementation of fair value accounting in Indonesia

Nugraheni, Bernadia Linggar Yekti; Cummings, Lorne Stewart - In: Qualitative research in accounting & management 19 (2022) 4, pp. 416-440

Persistent link: https://www.econbiz.de/10013365764

Networks of interpretation : an ethnography of the quest for IFRS consistency in a global accounting firm

Kohler, Hervé; Pochet, Christine; Gendron, Yves - In: Accounting, organizations and society : an … 95 (2021), pp. 1-22

Persistent link: https://www.econbiz.de/10013255748

IFRS Implementation in Turkey: Benefits and Challenges

Bahadır, Oğuzhan; Demir, Volkan; Öncel, Aslı Gül - In: Journal of Accounting and Management Information … 15 (2016) 1, pp. 5-26

financial statements under IFRS since 2005, and highlights some key issues that are arising in IFRS implementation by using a … questionnaire-based survey, which was completed by 90 Turkish listed firms. The benefits and challenges of IFRS implementation are … the comparability, quality and transparency of financial statements. However, the lack of IFRS implementation guidance …

Persistent link: https://www.econbiz.de/10015196284

IFRS implementation in Turkey : benefits and challenges

Bahadır, Oğuzhan; Demir, Volkan; Öncel, Aslı Gül - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 5-26

Persistent link: https://www.econbiz.de/10011516588

The influence of cultural diversity on the convergence of IFRS : evidence from Nigeria IFRS implementation

Edeigba, Jude; Gan, Christopher; Amenkhienan, Felix E. - In: Review of quantitative finance and accounting 55 (2020) 1, pp. 105-121

Persistent link: https://www.econbiz.de/10012233221

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey

Demir, Volkan; Bahadir, Oguzhan - In: Journal of Accounting and Management Information … 13 (2014) 1, pp. 4-34

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

Persistent link: https://www.econbiz.de/10015196180