IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Cogent Business & Management, 2022 The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide.
Mohammad Tariq Hasan +4 more
doaj +1 more source
Has IFRS resulted in information overload? [PDF]
, 2010 The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload.
Bradbury, M. E., Morunga, M.
core
Banking Reform in Russia: Problems and Prospects [PDF]
, 2004 This paper examines the state of the Russian banking sector in 2004 and assesses the most important reform initiatives of the last two years, including deposit insurance legislation, a major reform of the framework for prudential supervision, steps to ...
Tompson, William
core +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
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A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
The impact of IFRS adoption on companies' financial ratios: evidence from Lithuania
Entrepreneurship and Sustainability Issues, 2022 According to previous research, a company’s choice to adopt International Financial Reporting Standards (IFRS) may change accounting quality, comparability of financial statements, transparency, cost of capital, foreign investments, financial ratios and ...
Kristina Rudžionienė +2 more
doaj +1 more source
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core +1 more source
Corporate governance in Turkey: implications for investments and growth [PDF]
, 2006 Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core +1 more source