Search Results - subject:"Local GAAP"

Has global financial reporting comparability improved?

Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860

Persistent link: https://www.econbiz.de/10013464965

Investigating the relationship between bank performance and accounting standards: Evidence from M&As in European banking

Akgün, Ali İhsan - In: Journal of Capital Markets Studies (JCMS) 6 (2022) 1, pp. 106-124

,690 European banks). Findings - Local GAAP reporting allows a more transparent assessment of financial performance using …, the empirical findings are consistent with prior studies and indicate a significant relationship between local GAAP and … to local GAAP banks in EU-28 countries in line with prior results of Huian (2012). In addition, several deal- and bank …

Persistent link: https://www.econbiz.de/10015327922

Investigating the relationship between bank performance and accounting standards : evidence from M&As in European banking

Akgün, Ali İhsan - In: Journal of capital markets studies 6 (2022) 1, pp. 106-124

Persistent link: https://www.econbiz.de/10012887370

Do accounting standards contribute to bank stability?

Abdulla, Aishath Shahudha; Premaratne, Gamini - In: Banking resilience and global financial stability, (pp. 35-78). 2024

Persistent link: https://www.econbiz.de/10015070397

A bridge between local GAAP and Solvency II frameworks to quantify capital requirement for demographic risk

Clemente, Gian Paolo; Della Corte, Francesco; Savelli, Nino - In: Risks 9 (2021) 10, pp. 1-19

both mortality rates and risk-free rates), also compared to the local GAAP framework. …

Persistent link: https://www.econbiz.de/10013200839

A bridge between local GAAP and Solvency II frameworks to quantify capital requirement for demographic risk

Clemente, Gian Paolo; Della Corte, Francesco; Savelli, Nino - In: Risks : open access journal 9 (2021) 10, pp. 1-19

mortality rates and risk-free rates), also compared to the local GAAP framework. …

Persistent link: https://www.econbiz.de/10012632194

Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms

Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118

Persistent link: https://www.econbiz.de/10012062791

Disincentives to exchange customized local GAAP for IFRS

Akamah, Herita; Mason, Stephani; Shafron, Emily - In: Journal of accounting and public policy 41 (2022) 6, pp. 1-23

Persistent link: https://www.econbiz.de/10013471526

Has IFRS enhanced accounting uniformity?

Siciliano, Gianfranco - In: Accounting in Europe 16 (2019) 3, pp. 313-339

Persistent link: https://www.econbiz.de/10012177181

Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey

SUADIYE, Gulhan - In: Ege Academic Review 12 (2012) 3, pp. 301-310

This study examines empirically the impact of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Turkey. Turkish listed firms on the Istanbul Stock Exchange (ISE) are required to adopt IFRS in the preparation and presentation of their financial...

Persistent link: https://www.econbiz.de/10010583523