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Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]

Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
core  

دراسة أثر تطبيق معيارالتقارير المالية الدولي رقم 9 على المركز المالي وقائمة الدخلللشركات المدرجة في سوق دمشق للأوراق المالية(دراسة تطبيقية)

مجلة جامعة دمشق للعلوم الاقتصادية و السياسية
هدفت الدراسة إلى بيان أهمية تطبيق معيار التقارير المالية الدولي IFRS 9 من خلال إلقاء الضوء على التأثيرات الناجمة عن التحول من معيار المحاسبة الدولية IAS 39 إلى معيار التقارير المالية الدولي IFRS 9، عن طريق توضيح أوجه الاختلاف وأهم التعديلات بين ...
ديمة طليمات
doaj  

Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms [PDF]

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively ...
Carl-Friedrich Leuschner, Frank Westermann, Sebastian Brauer   +2 more
core  

Empower users of financial information as the IASC Foundation's stakeholders [PDF]

Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
core   +1 more source

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl, Karl A. Muller, Thorsten Sellhorn   +2 more
core  

Examining dual accounting systems in Europe. [PDF]

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar, Muiño Vázquez, Flora   +1 more
core  

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

Comparative analysis between IFRS 9 and IPSAS 41 Financial Instruments

Икономика и компютърни науки
. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly
Martin Nikolov
doaj  

A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]

Data Brief
Molina-Sánchez H, Ortiz-Gómez M, Fernández-Navarro F.   +2 more
europepmc   +1 more source