Results 71 to 80 of about 84,194,517 (190)
Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley +1 more source
DIJB (Diponegoro International Journal of Business), 2019 The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial
Rima Rachmawati
doaj +1 more source
APPLICABILITY OF IFRS FOR SMES IN THE CZECH REPUBLIC
Economics and Management, 2012 Paper is focused on problems associated with the implementation of IFRS for SMEs in the Czech Republic. There are discussed results of the research done on the base of structural interviews with the representatives of accounting profession (preparer, auditor, user, professional chamber and accounting regulator).
openaire +1 more source
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
Alexandra Mutiu, Adriana Tiron Tudor
core
Revista Arbitrada Interdisciplinaria Koinonía, 2019 The following research aims to design the appropriate procedures for the valuation of inventories under IFRS for SMEs in the company VETNAR SA of the Naranjal canton, province of Guayas, in order to improve the reliability of balance sheet information ...
Jazmin Abigail Coronel Morocho +2 more
doaj +1 more source
INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" [PDF]
The problem of reporting financial data useful for readers in most of the countries andlanguages is receiving considerable attention with the implementation of the new financialreporting standards in the United States, Canada, Australia, Europe and Japan.
Sorin Briciu +2 more
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USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS [PDF]
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology.
Florin Mihai +2 more
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The moderating role of adoption of ifrs between tax avoidance and SMEs performance in Nigeria
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризмThe study examines the moderating role of International Financial Reporting Standards (IFRS) adoption between tax avoidance and the performance of Small and Medium Enterprises (SMEs) in Nigeria.
Saheed Akande Shittu +2 more
doaj +1 more source
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs [PDF]
European Financial and Accounting Journal, 2011 Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulatory system for determined group of accounting entities, on the other hand IFRS have had influence on the development of the local accounting rules during ...
openaire +2 more sources
The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot +2 more
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