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A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction

PEKDEMIR, Recep; SUER, Ayca Zeynep; ERCAN, Melis - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 440-454

This study aims to develop a real business life case on the two-step leveraged buyout transaction. Also, it is to share the case with the audience that might be globally related since the financial system has been global. And, consequently the language of financial reporting has been becoming...

Persistent link: https://www.econbiz.de/10010740221

Corporate Governance in Romania: from Regulation to Implementation

MANOLESCU, Maria; ROMAN, Aureliana-Geta; MOCANU, Mihaela - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 4-24

In Romania, the requirements on corporate governance are relatively recent compared to other member-states of the European Union, as they have been introduced in the national legislation since 2006. The objective of the present study is to assess the implementation, at this initial level, of the...

Persistent link: https://www.econbiz.de/10010611100

Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets

MULLER, Victor-Octavian - In: Journal of Accounting and Management Information Systems 10 (2011) 3, pp. 326-350

Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the...

Persistent link: https://www.econbiz.de/10010611106

Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?

MONROE, Gary; HOSSAIN, Sarowar - In: Journal of Accounting and Management Information Systems 12 (2013) 2, pp. 263-279

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

Persistent link: https://www.econbiz.de/10010684943

IFRS application in Slovenia

Jerman, Mateja; Novak, Ales - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 351-372

financing, close linkage between financial accounting income and taxable income and a small auditing profession. IFRS are … to apply the IFRS for their consolidated as well as separate annual financial statements. Since the number of entities in … Slovenia that prepare their financial statements in conformity with IFRS is in international terms rather small, our literature …

Persistent link: https://www.econbiz.de/10010797645

Editorial - IFRS application in Central and South-Eastern European countries

Albu, Nadia; Albu, Catalin Nicolae - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 182-197

The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS …) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this … geographical area, put in the context of the countries included. This special issue thus comprises the IFRS experience of eight …

Persistent link: https://www.econbiz.de/10010797649

Accounting Policy Options under IFRS: Evidence from Turkey

BAHADIR, Oguzhan; TOLGA, Buke - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 388-404

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...

Persistent link: https://www.econbiz.de/10010839675

The Polish accounting system and IFRS implementation process in the view of empirical research

Grabinski, Konrad; Kedzior, Marcin; Krasodomska, Joanna - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 281-310

The paper analyses the process of implementing International Financial Reporting Standards (IFRS) in Poland. It … organizations which contribute to the development of accounting. The further part of the work presents the scope of IFRS … stresses that Polish accounting regulations are based on the simultaneous implementation of IFRS convergence and adoption. The …

Persistent link: https://www.econbiz.de/10010839677

IFRS adoption in developing countries: the case of Romania

Ionascu, Mihaela; Ionascu, Ion; Sacarin, Marian; Minu, … - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 311-350

investigating the impact of IFRS adoption in Romania is in its incipient stage, mainly consisting of studies of perception (of … consequences of IFRS implementation. However, results obtained so far show that the Romanian economic environment is to a certain … degree open to IFRS and optimistic about their potential, although there are compliance issues and institutional factors that …

Persistent link: https://www.econbiz.de/10010839683

Transition to IFRS in the Republic of Moldova: general and practical aspects

Ghedrovici, Olesea; Mihaila, Svetlana; Erhan, Lica; … - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 259-280

Implementation of IFRS was a controversial process in many countries. The case of the Republic of Moldova is not an … exception from this rule. The initially established time framework (year 2009) for IFRS implementation could not be respected … necessary conditions and bases for uncomplicated first-time application of IFRS. Insufficient number of chartered accountants …

Persistent link: https://www.econbiz.de/10010839688

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