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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...

Persistent link: https://www.econbiz.de/10011111963

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570

The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...

Persistent link: https://www.econbiz.de/10009650811

THE BEHAVIOUR OF ROMANIAN ACCOUNTANTS FROM TIMIS COUNTY: CREATIVE OR NON-CREATIVE

Anca, Schmidt; Ovidiu, Megan - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1273-1279

Creativity and innovation are two very trendy concepts for the current period which is characterized by a very … difficult economic context. The creativity and the innovation usually stimulate the competitiveness of economic organizations …. But what about creativity in the field of accounting? Are the accountants creative? Is creativity benefit for the quality …

Persistent link: https://www.econbiz.de/10010685505

Accrual-Based and Real Earnings Management before and after IFRS Adoption : The Case of Greece

Ferentinou, Aikaterini - 2016

Purpose: The aim of this study is to examine the use of accrual-based vs. real earnings management by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated by the fact that past studies have indicated the existence...

Persistent link: https://www.econbiz.de/10013005694

International Financial Reporting Standards and Earnings Management in Latin America

Santana, Verônica - 2016

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under...

Persistent link: https://www.econbiz.de/10013006439

Earnings Management and Derivative Hedging with Fair Valuation : Evidence from the Effects of FAS 133

Choi, Jongmoo Jay - 2016

Barton (2001) and Pincus and Rajgopal (2002) show that earnings management through discretionary accruals and derivative hedging are partial substitutes in smoothing earnings before 1999. In this study, we investigate whether FAS 133 regarding hedge accounting in 2000 has influenced the relative...

Persistent link: https://www.econbiz.de/10013006556

Do Corporate Governance Mechanisms Impact on Earnings Quality? Evidence from IFRS Adoption in European Union

Liang, Jian - 2016

This study primarily explores the impact of International Financial Reporting Standards mandatory adoption on accruals quality in the United Kingdom and Germany from 2001 to 2009. Besides accounting standard, we argue that the effectiveness of corporate governance mechanisms could be used as a...

Persistent link: https://www.econbiz.de/10013007690

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover

Wu, Joanna S. - 2017

We study whether mandatory adoption of International Financial Reporting Standards (IFRS) is associated with changes in the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country-level institutions and firm-level incentives. We find that CEO...

Persistent link: https://www.econbiz.de/10012968803

Secrecy and the Impact of Mandatory IFRS Adoption on Earnings Quality in Europe

Houqe, Noor - 2017

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using 19,324 firm-years from 14 countries over the period 1998-2011, we find that...

Persistent link: https://www.econbiz.de/10012970289

The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act

Zicke, Julia - 2017

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...

Persistent link: https://www.econbiz.de/10012972553