A meta-analysis of IFRS adoption effects
K Ahmed, K Chalmers, H Khlif - The International Journal of Accounting, 2013 - Elsevier
The adoption of IFRS around the globe has stimulated empirical research that investigates
the financial reporting and capital market effects associated with an accounting regime …
the financial reporting and capital market effects associated with an accounting regime …
[HTML][HTML] IAS/IFRS and financial reporting quality: Lessons from the European experience
V Palea - China Journal of Accounting Research, 2013 - Elsevier
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of
financial reporting. In doing so, it adopts the perspective of stock market investors and …
financial reporting. In doing so, it adopts the perspective of stock market investors and …
The effects of mandatory IFRS adoption in the EU: A review of empirical research
B Singleton-Green - Information for Better Markets, Forthcoming, 2015 - papers.ssrn.com
This paper reviews the empirical research evidence on the effects of mandatory IFRS
adoption in the EU. The research is classified and assessed in relation to the objectives of …
adoption in the EU. The research is classified and assessed in relation to the objectives of …
Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?
MPR García, KAC Alejandro, ABM Sáenz… - Emerging Markets …, 2017 - Elsevier
This study analyzes whether changing from local to international accounting standards
improves the quality of accounting for Latin American companies. In particular, we aim to …
improves the quality of accounting for Latin American companies. In particular, we aim to …
Board diversity and earning quality: Examining the role of internal audit as a moderator
F Hashim, ER Ahmed, YM Huey - Australasian Accounting, Business …, 2019 - ro.uow.edu.au
The purpose of this study is to explore the relationship between board diversity and the
earnings quality in the firms listed in Bursa Malaysia Main Market. Malaysia is a country with …
earnings quality in the firms listed in Bursa Malaysia Main Market. Malaysia is a country with …
Análise da relevância do conteúdo informacional da DVA no mercado brasileiro de capitais
MAV Machado, MAS Macedo… - Revista Contabilidade & …, 2015 - SciELO Brasil
RESUMO A utilidade das demonstrações financeiras depende, fundamentalmente, da
relevância das informações que produz e divulga aos usuários. Assim sendo, se torna …
relevância das informações que produz e divulga aos usuários. Assim sendo, se torna …
[HTML][HTML] Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano
HHG Sánchez, KAC Alejandro, ABM Sáenz… - Contaduría y …, 2017 - Elsevier
El objetivo de este trabajo es analizar si los cambios en las normativas contables mejoran la
relevancia valorativa de la información financiera en empresas cotizadas en México. La …
relevancia valorativa de la información financiera en empresas cotizadas en México. La …
Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254 …
In response to EU Directive 95/2014, many companies headquartered in Europe have
strengthened their non‐financial disclosure on environmental strategies and risks. In …
strengthened their non‐financial disclosure on environmental strategies and risks. In …
[HTML][HTML] Análise do impacto da substituição da DOAR pela DFC: um estudo sob a perspectiva do value-relevance
Nos últimos 40 anos, diversos estudos têm se voltado para a discussão da relevância da
informação contábil. São os denominados estudos de value relevance da informação …
informação contábil. São os denominados estudos de value relevance da informação …
Análise do impacto do processo de convergência às normas internacionais de contabilidade no Brasil: um estudo com base na relevância da informação contábil
JC Gonçalves, BLL Batista… - Revista Universo …, 2014 - ojsrevista.furb.br
Recentemente, uma série de mudanças na legislação que rege as práticas contábeis
brasileiras deu início ao alinhamento do Brasil ao processo de internacionalização da …
brasileiras deu início ao alinhamento do Brasil ao processo de internacionalização da …