Search Results - subject:"Voluntary Adoption"

Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies

Bertoni, Michele; Candio, Paolo; Pediroda, Valentino - In: Finance research letters 70 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10015194170

Adoption of global investment performance standards: Case of ASEAN

Zelikson, Deborah; Shubita, Moade Fawzi; Wu, JunJie - In: Cogent Business & Management 7 (2020) 1, pp. 1-22

Research on voluntary compliance with accepted international standards has paid overwhelming attention to financial reporting standards, but not to investment performance standards. Previous research on the adoption of the Global Investment Performance Standards has overlooked the unique region...

Persistent link: https://www.econbiz.de/10012657114

Adoption of global investment performance standards : case of ASEAN

Zelikson, Deborah; Shubita, Moade Fawzi; Wu, JunJie - In: Cogent business & management 7 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012625848

The value and credit relevance of IFRS versus JGAAP accounting information

Kim, Jonghoon; Koga, Yuya - In: Hitotsubashi journal of commerce and management 53 (2020) 1, pp. 31-48

Persistent link: https://www.econbiz.de/10012659458

Exploring the decision to adopt International Financial Reporting Standards early : the case of International Financial Reporting Standards 13

Swait, Nakita; Patel, Adnan; Maroun, Warren - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10012017401

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey

Senyigi, Yigit Bora - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 449-465

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having...

Persistent link: https://www.econbiz.de/10015195998

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey

Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465

Persistent link: https://www.econbiz.de/10010933694

Determinants of voluntary IFRS adoption in an emerging market : evidence from Turkey

Şenyiğit, Yiğit Bora - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 449-465

Persistent link: https://www.econbiz.de/10010526635

Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data

Bessieux-Ollier, Corinne; Walliser, Elisabeth - HAL - 2012

This study examines the determinants of voluntary adoption of IFRS by French companies listed on an unregulated … is an important determinant of the voluntary adoption of IFRS, showing a positive correlation. The percentage of assets …

Persistent link: https://www.econbiz.de/10010899029

VOLUNTARY ACTION OF A FIRM ON ENVIROMENT MANAGEMENT: AN EMPIRICAL ASSESSMENT ON SRI LANKAN FOOD PROCESSING FIRMS’ RESPONSE TO THE PRIVATE AND REGULATORY INCENTIVES

Jayasinghe-Mudalige, U.K.; Udugama, J.M.M.; Ikram, S.M.M. - 2011

The effect of a set of private/market (i.e. financial implications, internal efficiency, market response) and public/non-market (i.e. government regulation, judiciary/legal system) incentives for a firm to act voluntarily on environmental quality is examined. It uses the levels of adoption of...

Persistent link: https://www.econbiz.de/10009443778