Search Results - subject_exact:"International accounting standards"

Modern history of accounting in Europe : a comparison of selected European Member States and the United Kingdom

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462668

The impact of IFRS on strategic decision-making : are companies indirectly controlled from external?

Häck, Nina - 2025

Publicly listed companies in Europe are required to prepare consolidated financial reports in accordance with International Financial Reporting Standards (IFRS), providing a common framework that reduces the costs of international capital procurement. This study examines whether IFRS influence...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560371

Impact of the longevity risk on permanent life annuity in the context of IFRS 17

Špirková, Jana; Zelinová, Silvia; Zimmermann, Pavel; … - 2026

Longevity risk - the risk that policyholders outlive expected mortality projections - poses a significant challenge to the financial sustainability of pension insurance. This paper investigates the valuation of permanent life annuities under IFRS 17, the accounting standard that fundamentally...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654680

Examination of the effects of the transition on IFRS based on the Du-Pont analysis

Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614220

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293

Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice

Spindler, Lena; Hacker, Bernd - 2026

This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628395

National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe

Fujiyama, Keishi; Gray, Sidney J. - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227

Modeling the probability of default term structure using different methodologies under IFRS 9

Moremoholo, Kgotso Rudolf; Shongwe, Sandile Charles; … - 2026

To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks' loan portfolio called loan loss provisions (LLPs) or provisions for bad debts. All banks worldwide had to adopt International Financial Reporting Standard 9 (IFRS 9)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643351

Digital reputation risk disclosure and firm value : novel evidence using textual analysis of Saudi non‑financial listed companies

Sobehy, Khaled Muhammad Hosni; Mahjoub, Lassaad Ben; … - 2026

Current accounting standards do not allow recognition of intangible assets for indigenously created properties, resulting in a discrepancy between the book value and market value of firms operating within digital economies, where investments like cybersecurity and data governance are grossed up...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652128

The impact of voluntary IFRS adoption on financial reporting quality and firm value : evidence from listed firms in Vietnam

Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2026

As emerging economies expedite their integration into global capital markets, comprehending the implications of voluntary International Financial Reporting Standards (IFRS) adoption has become increasingly critical for regulators, investors, and corporations. This study examines the influence of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652316

Preparing financial reporting professionals for virtual asset disclosure and assurance : stakeholder readiness for metaverse-based accounting systems

Jena, Rabindra Kumar - 2026

The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653727

The effect of IFRS adoption on foreign investment in the Japanese equity market

Kubota, Yoshitaka; Takeda, Fumiko - 2026

This study investigates the effects of International Financial Reporting Standards (IFRS) adoption on foreign investment in the Japanese equity market. Previous research suggests that a positive relationship between IFRS adoption and foreign investment typically emerges when a country meets...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653764

Impact of temperature on the reporting performance of energy sector companies

Rodchenkov, Mikhail V. - 2026

This study examines the impact of extreme temperatures on energy-sector companies, highlighting the financial and economic consequences of these temperatures as an important aspect of financial performance analysis. The research methodology is based on the application of regression models to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668278

International Financial Reporting Standards adoption and accounting quality in emerging economies

Saeed, Musah Mohammed; Kumari, Manisha; Mudliar, Mahalakshmi - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640522

IFRS Rechnungslegungsstandards

Wagenhofer, Alfred - 2026 - 29. Auflage 2026, Stand 1.3.2026

KODEX Rechnungslegungsstandards 202629. Auflage, Stand 1.3.2026Mit der App zum GesetzDieser KODEX umfasst alle bis zum 1.3.2026 in der Europäischen Union anerkannten und ab diesem Zeitpunkt geltenden International Financial Reporting Standards (IFRS), die vom International Accounting Standards...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632865

Öffentliche Zuwendungen im IFRS-Abschluss : eine kritische Analyse der Bilanzierung von nicht-rückzahlbaren Zuwendungen

Burchardt, Nils - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557718

Bilanzen : financial statements

Berkau, Carsten - 2026 - 6., vollständig überarbeitete Auflage

Das Buch behandelt den Lehrinhalt für internationales Rechnungswesen nach IFRSs. Das Lehrkonzept besteht darin, den Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und Konten enthalten. Weiterhin können mehr als...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618537

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Bilanzen : financial statements

Berkau, Carsten - 2020 - 5., vollständig überarbeitete Auflage

Edition: 5., vollständig überarbeitete Auflage

Book / Working Paper

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014338244

Decision-making processes of public sector accounting reforms in India : institutional perspectives

Krishnan, Sarada Rajeswari - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288459

Using Google Trends to track the global interest in International Financial Reporting Standards : evidence from big data

Zhang, Yuqian - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014325340

"No comment" : language frictions and the IASB's due process

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376045

Extending the boundaries of financial reporting in the extractive industries : insights from bibliometric analysis

Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332941

Corporate sustainability reporting

Barker, Richard - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333604

Improving credit risk assessment in uncertain times : insights from IFRS 9

Jakubik, Petr; Teleu, Saida - 2025

This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015334623

The effect of IFRS adoption on bank internationalisation

Tawiah, Vincent; Oyewo, Babajide Michael - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338018

The impact of artificial intelligence adoption on the quality of financial reports on the Saudi Stock Exchange

Alhazmi, Abdulkarim Hamdan J.; Islam, Sardar M. N.; … - 2025

The aim of this study was to explore how artificial intelligence (AI) impacts the quality of financial reporting, providing insights into new opportunities in this field for the Saudi context. This study employed the UTAUT theory to examine the adoption of AI technology in auditing practices....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338343

Decision usefulness of SME financial statements in Sri Lanka

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393704

Investor overreactions to transnational peer firm earnings : the role of accounting standards

Herkenhoff, Manuel; Nienhaus, Martin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463674

Fast to cut, slow to restore : bank lending responses to IFRS 9 stage migrations

Buchetti, Bruno; Perdichizzi, Salvatore; Santoni, Alessandro - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467392

Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms

Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - 2025

This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467552

Valuation specialist, earnings persistent and Level 3 fair value measurements

Bu, Chen; Zhang, Yuyu; Yao, Daifei - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467959

Size matters : when do minor discontinued operations become major?

Mey, Mattheus Theodorus - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446983

Impact of tax- and IFRS-based financial disclosures on stock prices in Borsa Istanbul

Pirgaip, Burak; Uyar, Meryem - 2025

Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447039

Does IFRS adoption improve analysts' earnings forecasts? : evidence from Saudi Arabia

Elkemali, Taoufik - 2025

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448896

IFRS convergence and international trade : evidence from comparison of Türkiye and European Union

Çatuk, Cüneyt; Uygur, Mehmet Nedim - 2025

The congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies. The adoption of International Financial Reporting Standards (IFRS) facilitates greater transparency and comparability in financial reporting,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015450552

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454716

The politics of suspension : transnational governance without resolution in environmental accounting

Dugué, Salomé - 2025 - First edition

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455318

Global convergence of financial reporting and resilience to fiscal spillover shocks

Zhong, Rong - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405683

Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics

Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - 2025

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413267

Accounting policies and dividend limitation : a European comparison

Le Manh, Anne - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435535

Voluntary international financial reporting standards application : a bibliometric review and future research directions

Nguyen, Ngoc Giau; Nguyen Ngoc Tien - 2025

This study aims to review research on voluntary IFRS application and future research directions. This study presents a bibliometric review of 185 studies on voluntary IFRS application using Web of Science data and R software. Four research clusters are identified: (i) determinants of IFRS...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435622

The impact of IFRS 16 on lessees' financial information : a single-industry study

Lopes, Ana Isabel; Penela, Daniela - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435898

The role and power of technical staff in international accounting standard setting

Hoffmann, Sebastian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439474

Factors influencing the adoption of IFRS in the MENA region : a neo-institutional approach

Klish, Abdulbaset Ab.; Shubita, Moade Fawzi; Omoteso, Kamil - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439487

An x-ray using NLP techniques of financial reporting quality in Central and Eastern European countries

Dănescu, Tatiana; Stejerean, Roxana Maria - 2025

This study assesses the quality of financial reporting in ten Central and Eastern European countries using a methodology based on natural language processing (NLP) techniques. 570 annual reports of companies listed on the main index on the stock exchanges of 10 Central and Eastern European (CEE)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457778

Evolutions in the financial reporting quality : a comparative analysis of Romanian companies listed on the Bucharest Stock Exchange

Istrate, Costel - 2025

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457830