Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe [PDF]
Theoretical and Applied Economics, 2009 The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain ...
Adela Deaconu +3 more
doaj +1 more source
Bankruptcy prediction using ensemble of autoencoders optimized by genetic algorithm. [PDF]
PeerJ Comput Sci, 2023 Kanász R +3 more
europepmc +1 more source
Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption [PDF]
Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter firms over the ...
Klein, Christian, Schrödl, Nicolas
core
Como colaborar para a revista Viver IFRS [PDF]
, 2016 A Pró-reitoria de Extensão do Instituto Federal de Educação, Ciência e Tecno - logia do Rio Grande do Sul, por meio da revista Viver IFRS, tem como objetivo principal a divulgação das ações de extensão, realizadas no âmbito da instituição, e de suas ...
Revista IFRS, Normas
core +1 more source
Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management – the Case of the Czech Republic [PDF]
Journal of Competitiveness, 2010 The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP) to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs ...
Struhařová Kateřina
doaj
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties [PDF]
This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07.
Beuselinck, C.A.C. +3 more
core
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Lisa Evans +2 more
core
International Financial Reporting Standards for SMEs
Annals of Spiru Haret University Economic Series, 2011 • IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically ...
Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
doaj
Future Business JournalSmall- and medium-sized enterprises (SMEs) are pivotal to Saudi Arabia’s economic diversification under Vision 2030, yet their financial reporting practices remain inconsistent.
Dr. Ahmed Alribi
doaj +1 more source
Does the intensity of use of social media influence the economic sustainability of the university? [PDF]
J Technol Transf, 2022 Gelashvili V +2 more
europepmc +1 more source