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Comparabilityof cash flow statements : evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of accounting & management information systems … 18 (2019) 3, pp. 307-329

Persistent link: https://www.econbiz.de/10012139185

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938

Group accounting : the effect of IFRS adoption : the case of Greece

Samaras, Ioannis; Athianos, Stergios - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 661-682

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …

Persistent link: https://www.econbiz.de/10011636209

Czech accounting academia and practice : historical roots and current issues

Jindrichovska, Irena; Kubickova, Dana - In: Journal of accounting & management information systems … 14 (2015) 2, pp. 328-361

The purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …

Persistent link: https://www.econbiz.de/10011311720

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 466-491

on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

Persistent link: https://www.econbiz.de/10010526634

What kind of accounting standards should the IASB write?

Tokar, Mary - In: Journal of accounting & management information systems … 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/10011515965

The persistence of the accounting policies after the transition to IFRS of the Romanian listed companies

Istrate, Costel - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 599-626

The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

Persistent link: https://www.econbiz.de/10011516297

IFRS implementation in Turkey : benefits and challenges

Bahadır, Oğuzhan; Demir, Volkan; Öncel, Aslı Gül - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 5-26

analyzed, as well as the level of understanding and experience with IFRS, and the perception of the accounting quality provided …

Persistent link: https://www.econbiz.de/10011516588

How has IFRS impacted financial reporting for unlisted entities?

Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage...

Persistent link: https://www.econbiz.de/10011821333

Mandatory adoption of IFRS in emerging markets : the case of Turkey

Temiz, Hüseyin; Güleç, Ömer Faruk - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 560-580

-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …

Persistent link: https://www.econbiz.de/10011815098