Results 121 to 130 of about 56,442 (258)
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
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
IFRS 16 Vuokrasopimukset -standardin haasteet tilintarkastuksen näkökulmasta
, 2021 IFRS 16 Vuokrasopimukset -tilinpäätösstandardi korvasi IAS 17 -standardin ja tuli sovellettavaksi 1.1.2019 ja sen jälkeen alkaneilta tilikausilta. Uusi standardi muutti sitä soveltavien yhtiöiden kirjanpitokäytäntöä merkittävästi vuokrasopimusten osalta.
openaire +1 more source
PENGARUH PENERAPAN IFRS DAN ASYMMETRY INFORMATION TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 [PDF]
, 2015 MARGARETHA. The Influence of IFRS Implementation and Asymmetry Information towardsEarnings Management in manufacture companies during 2013. Skripsi. Jakarta: Concentration in Accounting Education, Departement of Economics and Administration, Faculty ...
MARGARETHA, MARGARETHA
core
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Cogent Business & ManagementThe purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables ...
Paul Muda +2 more
doaj +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Sonderfragen des neuen Leasingstandards IFRS 16
, 2020 Der mit 1.1.2019 anzuwendende neue Leasingstandard IFRS 16 hat im Grunde die seit Jahrzehnten praktizierte Leasingbilanzierung verändert. Für die Unternehmen bedeutete dies neue Anforderungen, für deren Erfüllung maßgebliche Änderungen, Prozessanpassungen und Implementierungen neuer IT-Tools erforderlich waren.
openaire