scroll to top
0

EBSCO Auth Banner

Let's find your institution. Click here.

Advanced Search Results For "financial reporting."

1 - 10 of 13,129 results for
 "financial reporting."
Results per page:

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.

Authors:

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 ...

View details

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...

View details

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, ...

View details

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...

View details

Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market.

Publication Type: Academic Journal

Source(s): Journal of Applied Accounting Research. 2022, Vol. 23 Issue 5, p977-1004. 28p.

Authors:

Abstract: Purpose: The mandatory adoption/convergence of IFRS has increased the information quality of reported earnings in equity markets across the globe. The purpose of the study is to explore whether the mandatory convergence of Indian Accounting Standards (...

View details

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...

View details

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...

View details

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 ...

View details

An appraisal of financial indicators for local government: a structured literature review.

Publication Type: Academic Journal

Source(s): Journal of Public Budgeting, Accounting & Financial Management. 2022, Vol. 34 Issue 6, p69-94. 26p.

Authors:

Abstract: Purpose: Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It e...

View details

Principales decisiones de las deliberaciones de los órganos emisores de normas e interpretaciones de la FUNDACIÓN de Normas Internacionales de Información Financiera (NIIF) en el mes de julio de 2022.

Publication Type: Periodical

Source(s): Tecnica Contable y Financiera. oct2022, Issue 56, p122-146. 25p.

Abstract: The article informs about the main decisions of the deliberations of the standard-setting bodies and interpretations of the International Financial Reporting Standards Foundation (IFRS) in the month of July 2022. Topics include IFRS distinguishes betwe...

View details
sponsored