Results 91 to 100 of about 80,669,307 (183)

Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz, Thorsten Sellhorn, Ulf Brüggemann   +2 more
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The need for specific accounting principles for non-profit organisations’ assets without economic benefits, restricted donations and funds

Journal of Economic and Financial Sciences, 2013
Non-profit (or “not-for-profit”) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards.
Cobus Rossouw
doaj   +1 more source

Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. [PDF]

Environ Sci Pollut Res Int, 2022
Tettamanzi P, Venturini G, Murgolo M.
europepmc   +1 more source

Mandatory IFRS Reporting and Stock Price Informativeness [PDF]

In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity.
Beuselinck, C.A.C., Khurana, I.K., Meulen, S. van der, Joos, P.P.M.   +3 more
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Comparability Effects of Mandatory IFRS Adoption [PDF]

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Stefano Cascino, Joachim Gassen
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FINANCIAL REPORTING AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN LAGOS STATE, NIGERIA: THE CRUCIAL ROLE OF FINANCIAL REPORTING EDUCATION

Modern Management Review
This study investigates the impact of adopting International Financial Reporting Standards (IFRS), financial reporting quality, and financial reporting education on the performance of listed Small and Medium Enterprises (SMEs) in Lagos State, Nigeria.A ...
Latifat Omolara AKANO
doaj   +1 more source

Mandatory IFRS adoption and accounting comparability [PDF]

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
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IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS ...
Rafael Molina Llopis
doaj  

Development of a valuation system of technology for the enhancement of innovation in Indonesia. [PDF]

Heliyon, 2023
Helitha Muchtar N, Palar MRA, Amirulloh M.   +2 more
europepmc   +1 more source

Market Reaction to the Adoption of IFRS in Europe [PDF]

This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe.
Alan D. Jagolinzer, Edward J. Riedl, Mary E. Barth, Christopher S. Armstrong   +3 more
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