Showing 1 - 10 of 286
While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...
Persistent link: https://www.econbiz.de/10015196275
The purpose of this paper is to explore the effect of the use of fair value on analysts' forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...
Persistent link: https://www.econbiz.de/10015195845
Research Question- This paper investigates the problem of the multitude of accounting choices allowed by international accounting in the French context. Motivation- The discretionary accounting choices of capitalization of development costs and the use of fair value in the French context of...
Persistent link: https://www.econbiz.de/10015196123
This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed in ISE in Turkey. The selected liquidity, solvency, and profitability ratios were used. Both non-parametric Wilcoxon signed-rank test and paired-samples t-test have been...
Persistent link: https://www.econbiz.de/10015195912
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10015196004
Research Question: What are the main security threats emphasized by national and international surveys? Motivation: The rapid growth of IT brings worldwide security issues (Takahashi et al., 2010; Benjamin et al., 2015). IT usage brings new challenges (e.g. higher risks of data exposure, sensitive...
Persistent link: https://www.econbiz.de/10015195821
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...
Persistent link: https://www.econbiz.de/10015195822
The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...
Persistent link: https://www.econbiz.de/10015195823
Research question: As a newly developing area, this paper aims investigate recent developments and applications of social responsibility practices in Turkey and in the neighboring regions in a comparative way. Motivation: The sustainability reporting is relatively a new subject in Turkey both in...
Persistent link: https://www.econbiz.de/10015195826
The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...
Persistent link: https://www.econbiz.de/10015195828