Results 131 to 140 of about 59,943 (258)
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
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
Hedge Accounting: An Auditor’s Perspective
Audit Financiar, 2019 Radical changes have been introduced in the hedge accounting framework by the new IFRS accounting standards. In particular, the hedge effectiveness regime has been completely overhauled and replaced by a strong principles-based charter. The relevance
doaj +1 more source
EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H. +3 more
core
Accounting &Finance, EarlyView.ABSTRACT This study uses a 2 × 3 experiment with Australian investors to examine how disclosing internal controls and board oversight (ICBO) and engaging different types of external assurers affect perceived credibility of sustainability information.
Paul Sakchuenyos +3 more
wiley +1 more source
مجلة جامعة دمشق للعلوم الاقتصادية و السياسيةهدفت 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
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Accounting &Finance, EarlyView.ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo +3 more
wiley +1 more source
Accounting &Finance, EarlyView.ABSTRACT We compile a novel set of country benchmark sub‐samples representing advanced, emerging, large, and APAC countries to understand the impact of country‐ and company‐specific governance factors on ESG scores worldwide. We find that companies in advanced and large countries demonstrate the highest mean performance and the lowest greenwashing ...
Kim Kercher +3 more
wiley +1 more source