Results 41 to 50 of about 57,176 (265)

Value Relevance of Accounting Information from PSAK 72

Jurnal Akuntansi dan Keuangan, 2022
This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized ...
Natatsa Rizqina Mubarika, Rr. Sri Handayani   +1 more
doaj   +1 more source

Pemetaan Penelitian Terkait Implementasi IFRS 15 Tentang Pendapatan dari Kontrak dengan Pelanggan

Keberlanjutan, 2020
This study aims to map various research results of standard implementation about Revenue from Contracts with Customers (PSAK 72 in Indonesia and IFRS 15 in other countries) in order to find out the focus of research in terms of location of research ...
Amardianto Arham, Doni Habibur Rahman, Firdiyawan Lisdiyanto   +2 more
doaj   +1 more source

Características associadas ao nível de evidenciação das receitas de contratos com clientes das companhias de capital aberto brasileiras

Revista Ambiente Contábil, 2021
Objetivo: Esta pesquisa tem por objetivo identificar características associadas com o nível de evidenciação das receitas de contratos com clientes nas companhias de capital aberto brasileiras. Metodologia: Visando mensurar o nível de evidenciação, foi
Joice Aparecida Augusto, Maíra Melo de Souza   +1 more
doaj   +1 more source

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics and Management, 2021
Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
doaj   +1 more source

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core  

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Some challenges in recognition of revenues in accordance with IFRS 15 [PDF]

Ekonomski Pogledi, 2017
Implementation of the new IFRS 15 - Revenue from Contracts with Customers, starting from 01. January 2018, changes significantly financial reporting of many reporting entities from different industries.
Spasić Dejan, Arsenijević Aleksandra
doaj   +1 more source