Results 121 to 130 of about 95,231 (261)
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
EU adoption of the IFRS 8 standard on operating segments [PDF]
In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
core +1 more source
Accounting and accountability in Fiji: A review and synthesis [PDF]
, 2014 This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core
Abacus, EarlyView.Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett +3 more
wiley +1 more source
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske +2 more
core
THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]
, 2017 This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core
Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
IFRS-standardimuutoksen vaikutusarviointi : case IFRS 9
, 2014 Tutkielman tarkoituksena on luoda käsitys kansainvälisten IFRS -tilinpäätösstandardien asettamisprosessin yhteydessä tehtävästä vaikutusarvioinnista ja rakentaa arviointimalli, jonka pohjalta voidaan arvioida taloudellisen raportoinnin standardimuutoksen merkityksellisiä kustannuksia tutkielman kohdeyrityksen kannalta. Tutkielman lähtökohtana on IFRS
openaire +1 more source
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source