Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
Implementación de las normas internacionales de información financiera (NIIF) para las pequeñas y medianas empresas (PyMEs) en el sector palmicultor de …
El objetivo del presente estudio es analizar el impacto de la implementación de las normas
internacionales de información financiera (NIIF) para las pequeñas y medianas empresas …
internacionales de información financiera (NIIF) para las pequeñas y medianas empresas …
[HTML][HTML] Implementación de las normas internacionales de información financiera (NIIF) para las pequeñas y medianas empresas (Pymes) en Colombia
JJ Vergara Arrieta, FA Puerta Guardo… - Contaduría y …, 2023 - scielo.org.mx
El presente trabajo analizó los impactos de la implementación de las NIIF Pymes en 17
indicadores financieros de 16,217 empresas colombianas, pertenecientes a 18 sectores …
indicadores financieros de 16,217 empresas colombianas, pertenecientes a 18 sectores …
DuPont analysis, earnings persistence, and return on equity: Evidence from mandatory IFRS adoption in Canada
Y Jin - Accounting perspectives, 2017 - Wiley Online Library
This paper proposes four new models to forecast one‐year‐ahead return on equity (ROE)
and change in ROE based on prior research in the DuPont analysis and earnings …
and change in ROE based on prior research in the DuPont analysis and earnings …
The impact of IFRS adoption on public sector financial statements
K Trewavas, N Botica Redmayne… - Australian Accounting …, 2012 - Wiley Online Library
Following a sector neutral approach to standard setting for about a decade, New Zealand
adopted International Financial Reporting Standards (IFRS) for profit‐oriented entities and …
adopted International Financial Reporting Standards (IFRS) for profit‐oriented entities and …
Implementing IFRSs in the UK devolved administrations
A Wall, C Connolly - Accounting, Auditing & Accountability Journal, 2016 - emerald.com
Purpose–Utilising concepts drawn from the governmentality literature, the purpose of this
paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in …
paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in …
Implementing IFRSs in the public sector: caveats from a case in the UK
C Connolly, A Wall - Public Money & Management, 2012 - Taylor & Francis
This article assesses the implementation of International Financial Reporting Standards
(IFRSs) in the United Kingdom public sector. Possible motivations for the move are …
(IFRSs) in the United Kingdom public sector. Possible motivations for the move are …
Implementation of international financial reporting standards (IFRS) for small and medium-sized companies (SMEs) in Colombia
JJ Vergara Arrieta, FA Puerta Guardo… - Contaduría y …, 2023 - scielo.org.mx
This paper analyzed the impacts of the implementation of IFRS SMEs in 17 financial
indicators of 16,217 Colombian companies, belonging to 18 economic sectors. The literature …
indicators of 16,217 Colombian companies, belonging to 18 economic sectors. The literature …
TASARRUF MEVDUATI SİGORTA FONU MUHASEBE UYGULAMALARI VE BUNLARIN TÜRKİYE MUHASEBE/FİNANSAL RAPORLAMA STANDARTLARI …
A Hüseyin - Muhasebe Bilim Dünyası Dergisi, 2023 - dergipark.org.tr
Bu araştırmanın amacı Türkiye'deki mevduat/katılım fonu sigortacılığı, banka çözümleme,
kayyumluk ve tasarruf finansmanı şirketlerinin tasfiyesi görevlerini yürütmekte olan Tasarruf …
kayyumluk ve tasarruf finansmanı şirketlerinin tasfiyesi görevlerini yürütmekte olan Tasarruf …
[图书][B] Essays on the economic consequences of mandatory IFRS reporting around the world
U Brüggemann - 2011 - Springer
Die vorliegende Arbeit wurde im Sommersemester 2011 von der Wirtschafts-und
Sozialwissenschaftlichen Fakultät der Universität zu Köln als Dissertation angenommen. In …
Sozialwissenschaftlichen Fakultät der Universität zu Köln als Dissertation angenommen. In …