Search Results - subject:"STANDARDS"

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

Cryptocurrencies accounting treatment

Marques, Matheus de Lima; Santos, Odilanei Morais dos - In: Revista globalización, competitividad y gobernabilidad … 18 (2024) 1, pp. 49-62

Persistent link: https://www.econbiz.de/10014534546

Corporate governance and compliance with IFRSs : the case of Tanzanian Savings and Credit Cooperatives

Mwakapala, David A.; Mbogela, Cosmas S.; Ngomuo, Sarah - In: Cogent business & management 11 (2024) 1, pp. 1-18

Reporting Standards (IFRSs). The study was premised on Savings and Credit Co-operatives (SACCOs) complying with IFRSs …

Persistent link: https://www.econbiz.de/10014535265

The impact of IFRS 9 on the cyclicality of loan loss provisions

Hansen, Smilla; Charifzadeh, Michel; Herberger, Tim - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 37-49

Persistent link: https://www.econbiz.de/10014535523

Does the Ind AS moderate the relationship between capital structure and firm performance?

Nikhil MN; Shenoy, Sandeep S.; Chakraborty, Suman; Lithin BM - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 86-102

Persistent link: https://www.econbiz.de/10014535548

A bibliometric review of IFRS adoption and compliance research in Africa

Effah, Nana Adwoa Anokye - In: Journal of business and socio-economic development 4 (2024) 3, pp. 193-209

Financial Reporting Standards (IFRS) in Africa. Design/methodology/approach - The methodology involves a sole focus on studies …

Persistent link: https://www.econbiz.de/10014555601

Market reaction to the expected loss model in banks

Onali, Enrico; Ginesti, Gianluca; Cardillo, Giovanni; … - In: Journal of financial stability 74 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015083481

Deviations from the mandatory adoption of ifrs in europe? : why non-adoption does not mean non-compliance

Nobes, Christopher; Stadler, Christian - In: The European accounting review 33 (2024) 4, pp. 1497-1519

Persistent link: https://www.econbiz.de/10015052522