Results 101 to 110 of about 84,194,517 (190)

Covid-19 health policy intervention and volatility of Asian capital markets. [PDF]

Technol Forecast Soc Change, 2021
Hunjra AI, Kijkasiwat P, Arunachalam M, Hammami H.   +3 more
europepmc   +1 more source

Business trends & challenges in Islamic FinTech: A systematic literature review. [PDF]

F1000Res, 2022
Dawood H, Al Zadjali DF, Al Rawahi M, Karim DS, Hazik DM.   +4 more
europepmc   +1 more source

Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania

Cogent Business & Management
The impact of firm age, firm size, profitability, leverage and auditor type on compliance with the International Financial Reporting Standards for small- and medium-sized entities (IFRSs for SMEs) was investigated in this study.
Sifuni Z. Msechu, Pendo S. Kasoga, Erasmus F. Kipesha   +2 more
doaj   +1 more source

How Relevant is Size for Setting the Scope of The IFRS for SMEs? [PDF]

, 2013
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is currently considered for adoption by national regulators in many emerging economies and a few developed countries. The cost-benefit approach is advanced
Albu, Catalin Nicolae
core  

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
core  

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context. [PDF]

Int J Environ Res Public Health, 2021
Hategan CD, Pitorac RI, Milu ND.
europepmc   +1 more source

Convergence of National Regulations with IFRS for SMEs: Empirical Evidences in the Case of Romania

, 2012
The IFRS for Small and Medium-sized Entities (SMEs) was issued in July 2009 and currently regulators are considering various implementation strategies of this standard.
Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu   +2 more
core   +1 more source

Contributions toward sustainable development: a bibliometric analysis of sustainability reporting research. [PDF]

Environ Sci Pollut Res Int, 2023
Effah NAA, Wang Q, Owusu GMY, Otchere OAS, Owusu B.   +4 more
europepmc   +1 more source

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., Khurana, I.K., Meulen, S. van der, Joos, P.P.M.   +3 more
core  

Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective

Cogent Business & Management
This research delves into the adoption dynamics of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to embrace these standards, presenting a distinctive opportunity to scrutinize the
Issam Benhayoun, Ibtissam Zejjari
doaj   +1 more source