IFRS Disclosure
The Effects of Board Characteristics and Ownership Structures on Compliance with Mandatory IAS/IFRS Disclosure Requirements: Evidence from Qatar
... One of the utmost important mechanisms of corporate governance control is the role of monitoring, particularly in country settings in which external mechanisms are less developed (Campbell & Mínguez-Vera, 2008). ...
157
Do Croatian Quoted Companies Satisfy IFRS Disclosure Requirements of Accounting Estimates for Investment Property?
... some segments differed in relation to the current IAS 40. Namely, long-term investments, according to IAS 25, could be measured at: cost, revalued amounts, or in the case of marketable equity securities the lower of cost ...
10
Corporate Governance and Firm’s Compliance on Disclosure of International Financial Reporting Standards–Indonesian Evidence
... and disclosure are ...of IFRS disclosure compliance ...the IFRS disclosure compliance level ...and IFRS compliance level ...
10
Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements
... IAS/IFRS disclosure requirements for financial instruments, there are few good quality studies that are investigating specifically compliance with IFRS 7 and effect of its adoption on ...
13
Mandatory IFRS Adoption in Transition Economy with Weak Enforcement Environment and Long-Term Disclosure Quality
... with IFRS disclosure ...constructed disclosure indices have shown that on average Macedonian listed companies comply with 62-64% of the disclosure requirements of relevant IFRS’s with ...
11
Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation
... ownership, IFRS disclosure rules and economic fluctuation on the income smoothing behaviour of South African banks while controlling for the traditional determinants of bank income smoothing via loan loss ...
29
Corporate governance and IFRS 7 disclosure in Nigerian banks: A triple model assessment
... the disclosure practices of Nigerian ...for IFRS disclosure practice uniformity make a study of this kind of paramount ...inadequate disclosure and late rendition of returns are the bane in ...
9
Compliance of Non-current Assets with IFRS Requirements Concerning the Information Disclosure – Case Study
... / IFRS disclosure increase with constraints in the country in which the entity is .../ IFRS depends to some extent on the specific country, primarily because of national issues that have a ...
5
Creative Accounting Practices among Nigeria Listed Commercial Banks: Curtailing Effect of IFRS Adoption
... of IFRS recognition requirements on the manipulation of accounting ...with IFRS measurement requirements on manipulation of financial statement elements ...with IFRS disclosure requirements in ...
10
Compliance with International Financial Reporting Standards (IFRSs) in a Developing Country: Evidence from Malaysia
... At least two inferences can be made from the findings above. First, regardless of the evidence of significant non-compliance with IFRS disclosure requirements of Malaysian listed companies, they still ...
12
The impact of IFRS on the analysts' information environment: the role of accounting policies and corporate disclosure
... after IFRS implementation in countries operating under both code law and common ...adopting IFRS because they improved their financial information quality and ...with IFRS across different ...
490
Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality
... 16 companies with non-wholly owned subsidiaries reported no material non-controlling interest in fi nancial statements. With the exception of negative NCI balances, the ratio of NCI to total equity for those companies ...
7
The effects of IFRS 8 on segment disclosure - evidence from Finnish listed companies
... However, later as a part of the international convergence efforts between the U.S. GAAP and the IFRS standards, the FASB and the IASB began to bind their segment reporting requirements together (Nobes and Parker ...
92
Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries
... activities. IFRS supporters find a basis in the mandated part of the IASB goal, which requires high quality, transparent, and comparable ...that IFRS will encourage the development of capital ...promoting ...
9
The application of International Financial Reporting Standard 8 Operating Segments: evidence from UK companies
... Additionally, larger companies are more likely followed by financial analyst and investors and disclose more information to (1) reduce risk associated with information asymmetry, (2) increase investors’ and debt ...
366
Compliance with International Financial Reporting Standard 7 (IFRS 7): A Study of Listed Banks in Ghana
... with IFRS by listed banks in Ghana from 2008 to 2009, paying particular attention to IFRS 7 which deals with financial instrument disclosure ...of IFRS and particularly IFRS 7. The ...
8
Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
... Similarly, according to the salience stakeholder theory, multiple shareholders have the legitimacy to place management in checks on compliance with standards to avoid class litigation. However, as they increase their ...
41
Empirical accounting research
... provision disclosure. The IFRS play an outstandingly important role in the harmonization process of account- ing ...adopting IFRS is a prominent dem- onstration of this role (PWC, 2009). The ...
255
Visual Representation of Accounting Standards 1. Pearl TAN 2 Associate Professor (Education) Singapore Management University
... end, IFRS 10 provides an overarching conceptual framework that governs the determination of control for all arrangements, including those arising from non-voting ...
10
Implications of IFRS 8 adoption on UK listed companies' disclosure practices and earnings' predictive ability
... They evaluate the association between current return and future earning by looking at Future Earnings Response Coefficient (FERC). Also there results show that for the companies which provided multi-segments information ...
278