Results 121 to 130 of about 57,403 (272)
Cogent Business & ManagementWe empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region.
Abdulwahab Mujalli +4 more
doaj +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
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.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
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
THE EFFECTS OF THE ADOPTION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS ON THE COMPANY’S PERFORMANCE [PDF]
Global Economic ObserverThe Standard IFRS 15 - Revenues from Contracts with Customers was developed by the IASB in order to replace some of the IAS and US GAAP standards still in force, as well as to introduce significant changes to the accounting of revenues.
ANDREEA PAULA DUMITRU
doaj
Integrating IFRS 15 into budgeting and cost estimation for software companies
Entrepreneurship and Sustainability IssuesIn today’s digital economy, software projects, including customized development, software-as-a-service arrangements, and usage-based components, require financial planning mechanisms that ensure coherence between technical execution and financial ...
Veronica Grosu +4 more
doaj +1 more source
Implementering av IFRS 15 i bygg- og anleggsbransjen
, 2022 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
openaire +1 more source
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
core
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source