Search Results - subject:"INTERNATIONAL FINANCIAL REPORTING STANDARDS"

The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility

Wang, Dongyi - In: The international journal of accounting 59 (2024) 3, pp. 1-33

Persistent link: https://www.econbiz.de/10015399543

Do IFRS convergence affects firm performance? : picturing Indian-listed manufacturing firms

Nepal, Mukesh; Deb, Rajat - In: Rajagiri management journal 18 (2024) 1, pp. 82-94

Purpose - The study has endeavored to assay the nexus between the converged version of the International Financial … Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms. Design/methodology/approach - The study …

Persistent link: https://www.econbiz.de/10014493814

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - In: Journal of business economics : JBE 94 (2024) 1, pp. 1-39

Persistent link: https://www.econbiz.de/10014494375

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Brink, Sophia; Steenkamp, Gretha - In: Journal of applied accounting research 25 (2024) 2, pp. 264-278

Persistent link: https://www.econbiz.de/10014506037

Accounting as a means to legitimacy : the case of internally generated intangibles

Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - In: Qualitative research in accounting & management 21 (2024) 2, pp. 77-104

Persistent link: https://www.econbiz.de/10014512540

Value relevance of accounting information in an emerging market : the case of IFRS adoption by non-financial listed firms in Saudi Arabia

Chehade, Sarah; Procházka, David - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 220-246

Persistent link: https://www.econbiz.de/10014521359

Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

The International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector organisations, adopted IFRS for their...

Persistent link: https://www.econbiz.de/10014521377

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs : application of SEM

Muda, Paul; Tornyeva, Kingsley; MacCarthy, John - In: Cogent business & management 11 (2024) 1, pp. 1-24

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables. Multistage sampling methods were used to select the...

Persistent link: https://www.econbiz.de/10014527094

Loan loss provisions and income smoothing in banks : the role of trade openness and IFRS in BRICS

Biswas, Sarit; Bhattacharya, Sharad Nath; Jin, Justin Y.; … - In: China Accounting and Finance Review 26 (2024) 1, pp. 76-101

adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis …

Persistent link: https://www.econbiz.de/10014515896

Examining the value relevance of financial statements in European countries : the importance of legal origins on cross listing decisions

Kythreotis, Alexios; Christofi, Kyriakos; Soltani, Milad - In: Cogent business & management 11 (2024) 1, pp. 1-11

In today’s globalized competitive landscape several dimensions such as labour, markets and capital are integrated. As a result, companies attempt to gain inbound foreign capital. To achieve that they investigate away countries to host their operations and to trade their shares. While the...

Persistent link: https://www.econbiz.de/10014519305