impact of Financial Reporting Standards
Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective
... an impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting ...of financial reporting (Bagaeva, ...its impact on their ...
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The impact of international financial reporting standards (IFRS) on bank loan loss provisioning behaviour and bank earnings volatility : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Banking Studies at Massey University, Manawatu Campus, New Zealand
... 1 Financial Instruments: Recognition and Measurement that governs loan loss accounting under the new accounting standards, International Financial Reporting Standards (IFRS) 2 , has ...
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The Impact Of Switching To International Financial Reporting Standards On United States Businesses
... the impact of switching to International Financial Reporting Standards (IFRS) on United States corporations as deemed to converge in the near future (Deming, ...international standards ...
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The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia
... Based on previous studies this study includes firm specific control variables that could influence top managers’ motivation to “manage” earnings (Houqe et al., 2016; and Dauth et al., 2017). We use Big4 auditor as a ...
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Impact and implications of international financial reporting standards in the UK : evidence from the alternative investment market
... the impact and implications of IFRS on AIM listed ...to financial reporting and the regulations are deemed to be a technical accounting change for these companies, with associated costs on ...
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International financial reporting standards and real earnings management
... It has been mentioned in various studies that accounting earnings management is more harmful to the firm if derived through real earnings methods (Merigó and Yang, 2017). In general, the academic literature draws ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS’ ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A BRIEF LITERATURE REVIEW
... assessed impact of IFRS adoption on the value relevance of accounting information in emerging financial ...matured financial market where emerging financial markets has been somewhat ...the ...
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THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE EARNINGS QUALITY OF FIRST BANK NIGERIA PLC
... the impact of the adoption on the earnings quality of First Bank Nigeria Plc, one of the leading banks in the country against the background that the adoption of IFRS is expected to lead to the disclosure of more ...
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Does International Financial Reporting Standards Convergence Promote Informational Efficiency?
... stimulates reporting transparency, decreases asymmetric information and subsequently increases the speed of stock price adjustment to ...The impact of trading volume and market size on informational ...
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International Financial Reporting Standards (IFRS) for International Accounting and Financial Integration: with special focus on Wipro Limited of India
... 6. Under!IFRS,!tax!benefits!from!carry!forward!tax!losses!is!recognized!if!it!is!probable!that! sufficient! taxable! profits! would! be! available! in! the! future! to! realize! the! tax! benefits.! Under! Previous! ...
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The Potential Adoption of IFRS for U.S. Issuers: A Textual Analysis of Responses to the Proposal
... domestic standards and IFRS are gradually brought into ...accounting standards – now collectively referred to as IFRS – and seek convergence of these standards with those of the various domestic ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS AND FINANCIAL REPORTING QUALITY: AN EMPIRICAL STUDY OF DEPOSIT MONEY BANKS IN NIGERIA
... on financial reporting quality with particular reference to selected deposit money banks in ...on financial reporting ...the Financial Reporting Council of Nigeria to create an ...
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Mandatory IFRS Adoption And Financial Analysts' Information Environment: Evidence From Korean Market
... Previous research (Clement, 1999; Duru & Reeb, 2002) suggests various factors that might affect forecast errors and dispersion. Control variables include the level of absolute accruals (ABACC), the natural logarithm ...
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Challenges and Barriers in Convergence of IND_AS with IFRS: A Perspective Investigation on Indian Professionals and Officials
... Professionals & officials were encouraged to introduce their opinions on IFRS execution sensitivity and readiness to handle difficulties. Professionals have been contacted as they are the main stakeholders in the ...
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Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards
... witnessed financial distress which has led to the liquidation of some financial institutions from pre-independence to ...in financial reporting and looked at the role of International ...
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MANDATORY IFRS INTRODUCTION AND FINANCIAL STATEMENTS COMPARABILITY: EVIDENCE FROM NIGERIAN LISTED COMPANIES
... key financial ratios of Finnish listed firms sho ws that the introduction of IFRS has positively influenced the key accounting ...key financial ratios of UK listed ...on financial ratios in the areas ...
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Non-GAAP and IFRS Earnings Disclosure Case of French Companies
... Non-GAAP reporting appears to increase when firms have share price and earnings declines (bad news) and when there are analysts’ predictions to meet (Bhattacharya et ...negative impact on future cash flows ...
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MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS
... MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS Mustata, Razvan V.. and Matis, Dumitru Babes-Bolyai University[r] ...
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Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies
... of financial reports in compliance with the provision of IFRS in ...The financial reports of 20 listed companies that prepared and presented 2011 under SAS and 2012 under the IFRS were used for the ...
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Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran
... Economy: The Iranian economy is highly depending on oil exports. Oil revenues play strategic role in the structure of Iran's economy. Iran needs to attract foreign investment because Iran’s oil consumption pattern over ...
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