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The political economy of International Accounting Standards [PDF]
Review of International Political Economy, 2006 On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and reinforces changed relations of production in which the ...
Perry, J., Nolke, A.
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Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
Journal of Accounting in Emerging Economies, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Eddie Chamisa, Musa Mangena
exaly +3 more sources
International Financial Reporting Standards as a tool for Earnings management [PDF]
SHS Web of Conferences, 2021 Research background: The idea of harmonizing accounting at the international level gradually began to spread from the second half of the 20th century as a result of globalization and the growth of international trade.
Cugova Aneta, Cug Juraj
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Cogent Business & Management, 2023 This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of ...
Esraa Esam Alharasis +5 more
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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]
Türkiye İslam İktisadı Dergisi, 2022 Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
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Effects of national accounting standards convergence to international accounting standards on foreign direct investment [PDF]
Management Science Letters, 2015 One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations.
Asieh Farazandehnia, Ali Baghani
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International Accounting Standards and Accounting Quality [PDF]
Journal of Accounting Research, 2005 ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
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De verplichte naleving van International Accounting Standards [PDF]
MAB, 2000 Tijdens het schrijven van deze column, op woens-dagmiddag 14 juni, vlak voor de deadline, gaf een blik op het laatste nieuws op de IASC-website een verrassend bericht. Interne marktcommissa-ris Bolkestein meldt dat de Europese Commissie in het document
Martin Hoogendoorn
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المجلة العربية لضمان جودة التعليم الجامعي, 2023 The study dealt with the extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of graduates - a case study of ...
د. الفاتح الأمين عبد الرحيم الفكي +1 more
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INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING
Соціальна економіка, 2022 The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and ...
Daria Holovina +2 more
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