Search Results - subject:"STANDARDS"

Are U.S. GAAP-Based and IFRS-Based Accounting Amounts more Comparable after the Revised Lease Standards? Evidence from ASC 842 and IFRS 16

Altamuro, Jennifer Lynne M.; Chen, Lucy Huajing; Li, Yiwen - 2023

This study examines whether the revised lease standards (ASC 842 and IFRS 16) make U.S. GAAP-based accounting amounts … the comparability of the revised lease standards. We find that U.S. GAAP and IFRS pairs that are high operating lease … users experience a larger increase in accounting comparability after the adoption of revised lease standards than low …

Persistent link: https://www.econbiz.de/10014257005

Emissionsrechte des Europäischen Emissionshandelssystems im IFRS-Abschluss : eine kritische Analyse aus der Perspektive eines Anlagenbetreibers

Höfer, Jonas - 2023

Persistent link: https://www.econbiz.de/10014314611

MD&A Disclosure of Critical Accounting Policies and Financial Reporting Risk : Evidence from Restatements

Szerwo, Brandon - 2020

In this study, I examine whether management discloses areas with higher financial reporting risk as critical accounting policies (CAPs) and how investors react to restatements of areas previously disclosed as CAPs. Through CAPs, management annually discloses the accounting policies that it views...

Persistent link: https://www.econbiz.de/10014361873

Discussion of 'Economic Consequences of IFRS Adoption : The Role of Changes in Disclosure Quality'

Naranjo, Patricia L.; Verdi, Rodrigo S. - 2020

of the International Financial Reporting Standards (IFRS) on economic outcomes. The key innovation of their paper is that …

Persistent link: https://www.econbiz.de/10014361903

Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic

Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611

Persistent link: https://www.econbiz.de/10012286485

international accounting standards

Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525

Persistent link: https://www.econbiz.de/10012286776

Measuring the Procyclicality of Impairment Accounting Regimes : A Comparison Between IFRS 9 and US GAAP

Buesa, Alejandro - 2020

The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Prot and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is less...

Persistent link: https://www.econbiz.de/10012843029

The Level of Adoption of the International Accounting Standard 34 (IAS 34.) : The Case of Bahrain Listed Companies

Ali, Abdulla A. Rahman - 2020

The purpose of this study to explore the level of adoption of the International Accounting Standard 34 (IAS 34) in the preparation of interim reports by listed companies on Bahrain Stock Exchange (BSE). The data used in this exploratory study were based largely on information already published...

Persistent link: https://www.econbiz.de/10012843096

Measuring the Procyclicality of Impairment Accounting Regimes : A Comparison between IFRS 9 and Us Gaap

Buesa, Alejandro - 2020

The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...

Persistent link: https://www.econbiz.de/10012844615

Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

King, Zach - 2020

This study examines if financial reporting for income tax expense affects the timeliness of goodwill impairments. Goodwill impairments are an important signal of expected future cash flows, yet their timing is subject to managers' discretion. U.S. GAAP requires that firms test all goodwill for...

Persistent link: https://www.econbiz.de/10012847707