Search Results - subject_exact:"IFRS"

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

Buchetti, Bruno; Perdichizzi, Salvatore; Santoni, Alessandro - In: Economics letters 254 (2025), pp. 1-5

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 - In: China Accounting and Finance Review 27 (2025) 4, pp. 520-547

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 - In: Accounting and finance 65 (2025) 3, pp. 2866-2893

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

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - In: The journal of corporate accounting & finance 36 (2025) 4, pp. 108-126

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482943

Financial globalization, global accounting standards and economic growth

Akişik, Orhan; Gal, Graham; Triani, Silvia - In: International review of economics & finance : IREF 103 (2025), pp. 1-23

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015506626

Financial globalization, global accounting standards and economic growth

Akişik, Orhan; Gal, Graham; Triani, Silvia - In: International review of economics & finance : IREF 103 (2025), pp. 1-23

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515337

IFRS 17 implementation : market participants' perspective

Puławska, Karolina; Strzelczyk, Wojciech - In: Central European Management Journal 33 (2025) 3, pp. 455-477

The article aims to present the main challenges and characteristics of adopting the International Financial Reporting Standard (IFRS) 17 within insurance undertakings.We examined a comprehensive analysis of the problems associated with IFRS 17 implementation, as observed by 68 market...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015526492

Segment profit/loss and the limitations of a "management approach"

Durney, Michael T.; Gee, Kurt H.; Wiebe, Zac - In: Management science : journal of the Institute for … 71 (2025) 9, pp. 7474-7496

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532521

Accounting choice in measurement and comparability : an examination of the effect of the fair value option

Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Review of accounting studies 30 (2025) 2, pp. 1592-1637

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015533921

Using legitimacy strategies to secure organisational survival over time : the case of EFRAG

Becker, Kirstin; Gronewold, Ulfert; Weiß, Katharina - In: Accounting and business research 55 (2025) 3, pp. 271-301

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553070

The predictive ability of share-based compensation expense

Alhaj Ismail, Alaa; Adwan, Sami - In: Accounting and business research 55 (2025) 4, pp. 445-478

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553083

Varied international practice in accounting for extractive activities

Stadler, Christian; Nobes, Christopher - In: Accounting and business research 55 (2025) 6, pp. 605-638

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553118

The impact of IFRS 9 adoption on the financial performance and sustainability of Romanian credit institutions

Grosu, Veronica; Ionescu-Feleagă, Liliana; Macovei, … - In: Eastern European economics : EEE 63 (2025) 6, pp. 993-1014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553269

Variable leases under ASC 842 : first evidence on properties and consequences

Heese, Jonas; Shin, Albert; Wang, Charles C. Y. - In: Review of accounting studies 30 (2025) 3, pp. 2218-2263

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554032

Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? : evidence from ASC 842 and IFRS 16

Altamuro, Jennifer; Chen, Lucy Huajing; Li, Yiwen - In: Review of accounting studies 30 (2025) 3, pp. 2673-2723

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554101

Is accounting the English language of business? : the role of language in IFRS adoption and information loss

Guan, Xinjiao; Shafron, Emily; Ye, Kangtao; Zhuang, Wenzi - In: Review of accounting studies 30 (2025) 3, pp. 2963-3020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554111

The choice of accounting standards under competing tax and external reporting preferences : evidence from intangible asset reporting in small private firms

Hellman, Niclas; Najjar, Jamil; Tylaite, Milda - In: The European accounting review 34 (2025) 5, pp. 1857-1884

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555088

Former executives as supervisors : conflicts of interest and accounting discretion

Giese, Vincent; Lauer, Clemens Benedikt Wilhelm - In: The European accounting review 34 (2025) 5, pp. 2153-2180

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555129

Political ideology shapes reporting regulation : SEC commissioners' views on IFRS for US issuers

Becker, Kirstin; Daske, Holger; Pelger, Christoph; … - In: Journal of international financial management & accounting 36 (2025) 3, pp. 404-414

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015462066

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

Kirsch, Robert J. (ed.); Henselmann, Klaus (ed.) - 2025

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

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

Herkenhoff, Manuel; Nienhaus, Martin - In: Contemporary accounting research : the journal of the … 42 (2025) 2, pp. 1145-1175

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

What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?

Alidarous, Manal - In: Asia-Pacific journal of accounting & economics : … 32 (2025) 6, pp. 1123-1154

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551265

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

Çatuk, Cüneyt; Uygur, Mehmet Nedim - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 26 (2025) 1, pp. 202-211

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 - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 2, pp. 307-342

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

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

Dănescu, Tatiana; Stejerean, Roxana Maria - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-22

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 - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-20

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

Accounting policies and dividend limitation : a European comparison

Le Manh, Anne - In: Accounting, Economics, and Law : AEL ; a convivium 15 (2025) s1, pp. 203-246

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

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

Lopes, Ana Isabel; Penela, Daniela - In: Advances in accounting : a research annual 68 (2025), pp. 1-12

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 - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14

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 - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-18

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

The cost of capital for airlines : the effects of internal governance practices and the application of new leasing standards

Ramírez-Orellana, Alicia; Garvey, Anne Marie; Parte, Laura - In: Journal of air transport management : a new … 124 (2025), pp. 1-14

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442214

IFRS 9 implementation and bank risk

Kyiu, Anthony; Tawiah, Vincent - In: Accounting forum 49 (2025) 1, pp. 234-258

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442381

Global convergence of financial reporting and resilience to fiscal spillover shocks

Zhong, Rong - In: Journal of international financial markets, … 99 (2025), pp. 1-22

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 - In: Journal of business economics and management 26 (2025) 1, pp. 49-68

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

Financial report 2024

European Investment Bank - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430497

The effect of intangible asset classification on professional financial statement users' assessments

Anderson, Spencer B.; Mendoza, Kim I.; Mongold, Cassie - In: Journal of accounting research 63 (2025) 3, pp. 1107-1143

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397780

Mandatory IFRS adoption and the usefulness of accounting information in predicting future earnings and cash flows

Li, Siyi; Sougiannis, Theodore; Wang, Sophia I. - In: The international journal of accounting 60 (2025) 1, pp. 1-51

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399616

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

Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 446-489

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

Decision usefulness of SME financial statements in Sri Lanka

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088

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

The role of institutional isomorphism in explaining the voluntary IFRS adoption

Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396473

Interpretation of the concept of liabilities in lease accounting

Molina Sánchez, Horacio; Vicente-Lama, Marta de; … - In: Revista de Contabilidad 28 (2025) 1, pp. 57-70

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396476

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396493

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

Centorrino, Giovanna; Naciti, Valeria; Rupo, Daniela - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 563-579

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

Corporate sustainability reporting

Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21

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 - In: Risks : open access journal 13 (2025) 2, pp. 1-20

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 - In: International journal of finance & economics : IJFE 30 (2025) 1, pp. 855-878

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.; … - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-38

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

Size matters : when do minor discontinued operations become major?

Mey, Mattheus Theodorus - In: South African journal of accounting research 39 (2025) 2, pp. 177-205

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 - In: Journal of capital markets studies 9 (2025) 1, pp. 79-98

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