Search Results - subject_exact:"Internationale Rechnungslegungsstandards"

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://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://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://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://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://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://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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015668278

Evaluating the impact of stochastic interest rates and COVID-19 on financial performance under IFRS 17

Lazoğlu, Çiğdem; Karabey, Uğur - 2026

The emergence of COVID-19 has resulted in a notable rise in mortality rates, consequently affecting various sectors, including the insurance industry. This paper analyzes the reflections of a sudden increase in mortality rates on the financial performance of a survival benefit scenario under the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677415

The impact of the updated sections of IFRS for SMEs on the quality, transparency and comparability of financial reporting of enterprises

Khalilov, Hamid - 2026

The purpose of this study was to determine the impact of the updated provisions of International Financial Reporting Standards for Small and Medium-sized Enterprises on the quality, transparency, and comparability of financial reporting. The methodology was based on theoretical, normative, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062126

The impact of blockchain technology adoption in enhancing transparency and accounting disclosure levels in digital financial reports : evidence from Jordanian banks

Mohammad Motasem ALrfai; Al-Kofahi, Mahmoud; … - 2026

Despite growing recognition of blockchain technology's potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This study investigates whether blockchain adoption is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064287

Formal harmonization, persistent accounting uncertainty : practitioner evidence on crypto-asset valuation after MiCA in slovakia

Škoda, Miroslav; Guzoňová, Viera - 2026

The Markets in Crypto-Assets Regulation (MiCA) harmonizes market rules across the European Union, but it does not itself determine how entities should classify, measure, document, and tax crypto-asset transactions. This study examines whether Slovakia's recent implementation measures have...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064361

The impact of IFRS 16 on the financial reporting accuracy in the airline industry

Correia, Carlos; Martins, Carlos; Pereira, Cláudia - 2026

Accounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world. This study focuses on the impact of transitioning from IAS 17 to IFRS 16 within the European airline industry. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064562

The fair value option on the liabilities' side of banks : a critical evaluation

Löw, Edgar; Winkler, Lennart - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070744

Asset quality, earnings management and bank stability under IFRS 9 : a cross-country examination

Mathuva, David Mutua - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611976

Opportunistic behaviours in goodwill impairment decisions : effectiveness of accountability mechanisms and the role of management consultants

Ruhnke, Klaus; Kassebohm, Nils - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627391

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

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

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015332941

Assessing the relationship between IFRS convergence and foreign direct investment inflows

Kaurova, Olga V.; Zaernyuk, Victor M.; Nesterenko, Yulia N. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638110

Corporate sustainability reporting

Barker, Richard - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333604

International Financial Reporting Standards adoption and accounting quality in emerging economies

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640522

Weak capital, weak provisions : credit risk provisioning under IFRS 9

Behn, Markus; Couaillier, Cyril - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651930

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://ebvufind01.dmz1.zbw.eu/10015334623

The effect of IFRS adoption on bank internationalisation

Tawiah, Vincent; Oyewo, Babajide Michael - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338018

Media coverage and goodwill impairment

Han, Hongwen; Hu, Rui; Tang, Jiali Jenna; Fu, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559908

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://ebvufind01.dmz1.zbw.eu/10015338343

The impact of lease accounting standards on lending and investment decisions

He, Chao; Tan Hun Tong; Zhang, Jixun; Cao, Tongrui - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667236

Decision usefulness of SME financial statements in Sri Lanka

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015393704

Financial reporting for the knowledge economy

Srivastava, Anup - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667202

The value relevance of integrated reporting quality : the role of the legal environment

Panfilo, Silvia; Vena, Luigi; Sciascia, Salvatore; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668887

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

Herkenhoff, Manuel; Nienhaus, Martin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463674

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://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

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

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

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015467552

Review of the IASB's legitimacy based on Suchman's typology

Chen, Shulin - 2026

As the private standard setter taking charge of the international accounting standard-setting, the importance of the International Accounting Standards Board's (IASB) legitimacy has been recognized, particularly in the European Parliament, policy papers, and academic literature. However, despite...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668937

Valuation specialist, earnings persistent and Level 3 fair value measurements

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467959

Current Expected Credit Losses implementation and model risk in uncertain times : an application to consumer finance

Canals-Cerdá, José J. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670583

The Dynamics of Materiality : The Role of Sustainability Accounting in Supporting Decision Making

Santoni, Riccardo - 2026

Sustainability reporting history and current challenges -- From materiality to performance – the integration of sustainability reporting in managerial processes -- The “sustainability reporting model” -- Revisiting sustainability reporting through system dynamics.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644157

Size matters : when do minor discontinued operations become major?

Mey, Mattheus Theodorus - 2025

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015447039

Sustainability Reporting in Cooperative Credit Banks : A Critical Assessment of ESRS and Sector-Specific Needs

Ferraro, Olga; Veltri, Stefania - 2026

Introduction -- The mandatory disclosure of sustainability information -- The sustainability standards -- Sustainability reporting standards for the Italian cooperative banking system -- The Italian cooperative banking system -- Are secondary-level sector-specific sustainability standards...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650384

IFRS Rechnungslegungsstandards 2026

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://ebvufind01.dmz1.zbw.eu/10015632865

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://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://ebvufind01.dmz1.zbw.eu/10015450552

Did the mandatory adoption of International Financial Reporting Standards affect earnings quality in Sub-Saharan Africa?

Saeed, Musah Mohammed; Kumari, Manisha; Hollack, Obeng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677420

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

Burchardt, Nils - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015557718

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454716