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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
research looks both at timely loss recognition and at value relevance for Romanian entities that are listed on the Bucharest … Stock Exchange. The research is conducted on a four year period of time. The research is based on logit and panel data …
Persistent link: https://www.econbiz.de/10015195823
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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 …, 2014). Measuring the extent to which financial reports of companies are comparable is an important topic. Our research …
Persistent link: https://www.econbiz.de/10015195913
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The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country
Gamra, Souha Ben; Hamza, Fadhila; Borgi, Hela - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 604-630
Purpose - The purpose of this paper is to investigate the impact of the International Financial Reporting Standards (IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics) on Audit Report Lag (ARL) in an emerging country, named...
Persistent link: https://www.econbiz.de/10015196179
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?
Harris, Peter - In: Global Journal of Business Research 5 (2011) 4, pp. 53-67
author theorizes that these negatives may collectively explain the observed research findings of the inverse relationship …
Persistent link: https://www.econbiz.de/10011205692
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Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
Renner, Moritz - ZenTra - Center for Transnational Studies - 2012
Today's most pressing constitutional question is posed by a global economic system whose expansive tendencies seem no longer controllable. The current financial/debt crisis has triggered diverse reactions in the political arena ranging from the reformist ordo-liberal approach followed by France...
Persistent link: https://www.econbiz.de/10010735756
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Accounting conservatism in the post-IFRS period: Do provisions matter?
ACAR, Ece ERDENER; ÖZKAN, Serdar; KARAİBRAHİMOĞLU, … - In: Iktisat Isletme ve Finans 28 (2013) 324, pp. 109-130
Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...
Persistent link: https://www.econbiz.de/10010894801
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Some Observations on Research on the Benefits to Nations of Adopting IFRS
Brown, Philip - In: The Japanese Accounting Review 3 (2013) December, pp. 1-19
This paper has three aims: to summarise, briefly, key findings of research on the benefits of adopting International … Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … opportunities for future research. In order to fulfil these aims, I address five related questions: What is the role of accounting …
Persistent link: https://www.econbiz.de/10010900681
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SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10010859871
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Romanian Accounting - A Tale of Two Standards
Deac, Marius - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 89-98
The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the...
Persistent link: https://www.econbiz.de/10011067132