Search Results - subject:"STANDARD"

Does hedge accounting complexity influence the effectiveness of firms' hedging activities?

Ali, Waqar; Bens, Daniel A.; Cassar, Gavin - 2023

Persistent link: https://www.econbiz.de/10014419397

Child material deprivation : within region disparities by degree of urbanization

Moro, Ana I.; Navarro, María - In: Regional studies : official journal of the Regional … 57 (2023) 9, pp. 1798-1815

Persistent link: https://www.econbiz.de/10014419475

Long-run effect of a horizontal merger and its remedial standards

Fukasawa, Takeshi; Ohashi, Hiroshi - 2023

Persistent link: https://www.econbiz.de/10014422687

The Impact of Middlemen on the Livelihood and Income of Rice Farmers in Selected Barangay of Guimba, Nueva Ecija

Odsinada, Aira Mae; Hermosura, Jan Celine D.; Vigonte, … - 2023

The role of Middlemen in rural areas is often controversial, mainly because of the positive or negative roles they play in the farmer's livelihood. This paper shows that Middlemen help farmers sell more efficiently, save time identifying dependable purchasers, and provide security because they...

Persistent link: https://www.econbiz.de/10014347991

A Rapid Review of GHG Accounting Standards

Jia, Jimmy; Axelsson, KAya; Chaudhury, Abrar; Taylor, Evan - 2023

create market confusion in deciding which standard to follow. We did a rapid systematic review of GHG accounting standards to …, the global community should engage with the dominant standard rather than create derivative works. However, having only … one standard also creates a path dependency on a frame of thinking, potentially slowing down adoption of advances in …

Persistent link: https://www.econbiz.de/10014348663

A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://www.econbiz.de/10014348913

Discussion of Economic Benefits of Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased?

Schmidt PhD, Jacob H - 2023

In the context of increasing regulation and the introduction of harmonized accounting standards, the issue of costs and benefits of changes in accounting standards have been discussed by policy makers, market participants and companies. While it is widely assumed that the harmonisation in...

Persistent link: https://www.econbiz.de/10014349270

Increasing Informativeness through Discretion in Earnout Fair Values

Gunn, Rita - 2023

I investigate the fair values estimated for the earnout liability. I find that managerial discretion in the measurement and timing of the quarterly fair value adjustments results in smoother and more informative earnings. ASC 805 requires acquirers to fair value the earnout liability on the date...

Persistent link: https://www.econbiz.de/10014349832

How Do Changes in Financial Reporting Standards Affect Relationship Lending?

Dejuan-Bitria, Daniel; Mayordomo, Sergio; Roibas, Irene - 2023

This paper studies the effect of the expected credit loss model under IFRS 9 on relationship lending in Spain. We document that the relationship exclusivity between a bank and a firm has a positive effect on the growth of credit. However, such positive effect is significantly reduced after IFRS...

Persistent link: https://www.econbiz.de/10014350270

IFRS Accounting Standards and Comparability of Information

Teixeira, Alan - 2023

One of the main objectives of International Financial Reporting Standards (IFRS) is to improve the comparability of financial reports internationally and is a reason jurisdictions abandoned their local GAAP. Contemporaneous comparability is affected by the clarity of the requirements and the...

Persistent link: https://www.econbiz.de/10014350343