Similar Search Results

Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 732-747

Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we … Romanian listed entities after the adoption of the IFRS in the individual financial statements. As a consequence, there is more …

Persistent link: https://www.econbiz.de/10015195823

Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain

Catuogno, Simona; Allini, Alessandra - In: Journal of Accounting and Management Information … 10 (2011) 2, pp. 249-274

/International Financial Reporting Standards (IAS/IFRS) became an urgent issue when the European Union issued the Regulation (EC) no 1606 … divergent accounting behaviors because IAS/IFRS offer multiple options for the evaluation of the same items, or because the … after the mandatory introduction of IAS/IFRS. To provide some evidence, the case studies of Italy and Spain have been …

Persistent link: https://www.econbiz.de/10015195855

Perceptions of Preparers from Romanian Banks Regarding IFRS Application

Girbina, Madalina; Minu, Mihaela; Bunea, Stefan; … - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 191-208

(IFRS) as basis of accounting for the preparation of the individual financial statements. Regulatory reforms were done and … the main actors from banks (responsible with the transition process) on the cost and benefits involved by the use of IFRS … application of IFRS as accounting basis (each transaction or event being recorded following IFRS requirements) immediately after 1 …

Persistent link: https://www.econbiz.de/10015195889

Comparability of Cash Flow Statements: Evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 307-329

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...

Persistent link: https://www.econbiz.de/10015195913

The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan

Risheh, Khaled E. Abu; Al-Saeed, Mo'taz Amin - In: Journal of Accounting and Management Information … 13 (2014) 3, pp. 520-536

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

Persistent link: https://www.econbiz.de/10015195947

The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange

Huian, Maria Carmen - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 748-769

The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial …

Persistent link: https://www.econbiz.de/10015195948

The Value of Discretionary Accruals Computed Using both National and International Standards

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 153-169

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

Persistent link: https://www.econbiz.de/10015195964

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 … reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically …

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

What Kind of Accounting Standards Should the IASB Write?

Tokar, Mary - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 439-452

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

The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals

Kolesnik, Katarzyna; Silska-Gembka, Sylwia; Gierusz, Jerzy - In: Journal of Accounting and Management Information … 18 (2019) 1, pp. 25-49

) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of … to interpret the "in context" VPEs used in IFRS establishing the threshold for recognition of various accounting elements … under with relation to the IFRS. …

Persistent link: https://www.econbiz.de/10015196016