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Advanced Search Results For "INTERNATIONAL Financial Reporting Standards"

1 - 10 of 6,101 results for
 "INTERNATIONAL Financial Reporting Standards"
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Analyst Following and Forecast Accuracy After Eliminating the 20-F Reconciliation Between IFRS and U.S. GAAP.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2022, Vol. 37 Issue 4, p806-828. 23p. 7 Charts.

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Abstract: In 2007, the U.S. Securities and Exchange Commission (SEC) decided to allow foreign private issuers to file financial statements prepared according to International Financial Reporting Standards (IFRS) without reconciliation to U.S. Generally Accepted ...

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Analyst Coverage and Audit Fees: International Evidence.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Apr2022, Vol. 37 Issue 2, p466-492. 27p. 8 Charts.

Abstract: Using 41,648 firm-year observations from 30 countries during the period 2000–2011, we investigate the relation between analyst coverage and audit fees. We also examine whether the adoption of International Financial Reporting Standards (IFRS) and share...

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THE RELATIVE SUCCESS OF IFRS ADOPTED AFRICAN COUNTRIES TO ATTRACT FOREIGN INVESTMENT.

Publication Type: Academic Journal

Source(s): Studia Universitatis Babes-Bolyai, Oeconomica. Apr2022, Vol. 67 Issue 1, p44-62. 19p.

Abstract: Within the context that the adoption of International Financial Reporting Standards (IFRS) can be linked to institutional isomorphism, the purpose of the study was to determine how successful IFRS-adopted African countries are to convert governance and...

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Factors Affecting the Value-Relevance of Capitalized Exploration and Evaluation Expenditures Under IFRS 6.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Oct2021, Vol. 36 Issue 4, p802-825. 24p. 1 Diagram, 8 Charts.

Abstract: This study examines factors affecting the value-relevance of financial and nonfinancial disclosure in the context of the long contentious International Financial Reporting Standard 6 (IFRS 6). Relative to the capitalization of R&D expenditures, IFRS 6 ...

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Fundamental Valuation in Seven Asian Countries: Role of Earnings, Book Value, and Dividends.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance; Oct2022, Vol. 37 Issue 4, p848-873, 26p, 11 Charts

Abstract: Copyright of Journal of Accounting, Auditing & Finance is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, ...

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The Impact of Lessee and Lessor Accounting in Local Councils.

Publication Type: Academic Journal

Source(s): Australian Accounting Review. Sep2022, Vol. 32 Issue 3, p388-395. 8p. 4 Charts.

Abstract: This paper examines the impact of capitalising operating leases on the financial ratios for New Zealand councils (local government). It finds that required financial management and leverage ratios significantly worsen, but by an immaterial amount. In c...

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ANALIZA MOGUĆIH MODELA FORENZIČKE REVIZIJE U BOSNI I HERCEGOVINI I ZEMLJAMA OKRUŽENJA.

Publication Type: Academic Journal

Source(s): Business Consultant / Poslovni Konsultant. oct/nov2022, Vol. 14 Issue 120, p44-58. 15p.

Abstract: Jedan od najznačajnih aspekata uspješnog poslovanja odnosi se na pouzdanost i objektivnost finansijskih izvještaja. U Bosni i Hercegovini su usvojene sve odredbe Međunarodnog finansijskog izvještavanja kao i Međunarodni računovodstveni standardi, Međun...

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Complex information and accounting standards: Evidence from UK narrative reporting.

Publication Type: Academic Journal

Source(s): South African Journal of Accounting Research. Nov2022, Vol. 36 Issue 3, p171-194. 24p.

Abstract: The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the i...

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The role of audit styles in financial statement comparability: South African evidence.

Publication Type: Academic Journal

Source(s): International Journal of Auditing. Oct2022, Vol. 26 Issue 4, p572-589. 18p.

Abstract: This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), the institutional environment is strong an...

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Compliance of disclosure requirements of IFRS 15: an empirical evidence from developing economy.

Publication Type: Academic Journal

Source(s): International Journal of Disclosure & Governance. Sep2022, Vol. 19 Issue 3, p301-312. 12p.

Abstract: This paper has tried to assess the level of compliance of disclosure requirements of the International Financial Reporting Standard (IFRS) 15 "Revenue from Contracts with Customers" by the companies listed under Dhaka Stock Exchange in Bangladesh. For ...

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