Results 151 to 160 of about 57,403 (272)
Bank IPOs and Regulations: Cross‐Country Evidence
Financial Review, EarlyView.ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki +2 more
wiley +1 more source
The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
core
Hematopathology Practice in the Digital Era: What has Changed?
International Journal of Laboratory Hematology, EarlyView.ABSTRACT Hematopathology workflows are complex, since they include numerous data points necessary for guiding further testing, diagnosis, and patient management. The workflows start with complete blood cell counts, with subsequent morphologic evaluation of peripheral blood (PB) and bone marrow (BM).
Olga Pozdnyakova
wiley +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Agent og prinsipal - Fra IAS 18 til IFRS 15
, 2018 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
Linås, Karianne, Larsen, Maria Elder
openaire +1 more source
Managerial Overoptimism and Discretionary Disclosure
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen +1 more
wiley +1 more source
, 2020 Normgivare presenterar kontinuerligt nya redovisningsstandarder för att anpassa redovisningen efter samhällsutvecklingen. En sådan standard är IFRS 15, som avsåg att harmonisera intäktsredovisning och göra den mer jämförbar, samt minimera risken för intäktsplanering som orsakade ett flertal skandaler runt millennieskiftet.
Gustafsson Dahlin, Jesper +1 more
openaire +1 more source
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
core
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source