Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting
EU Regulation 1606/2002 requires application of International Financial Reporting
Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are …
Standards (IFRS) by groups listed on European stock markets. In Spain, listed groups are …
[PDF][PDF] IFRS adoption and value relevance of financial statements of Nigerian listed banks
Abstract Adopting the International Financial Reporting Standard (IFRS) have been
empirically found to improve the quality of accounting in some countries, thereby increasing …
empirically found to improve the quality of accounting in some countries, thereby increasing …
The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements
Firms listed on stock exchanges within the European Economic Area are required to report
consolidated financial statements according to International Financial Reporting Standards …
consolidated financial statements according to International Financial Reporting Standards …
IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance
This paper examines the quantitative impact of mandatory IFRS adoption on financial
reporting issued by first-time adopters. It analyses whether relevance of financial information …
reporting issued by first-time adopters. It analyses whether relevance of financial information …
The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?
Purpose–The purpose of the this paper is to discover the quantitative impact of International
Financial Reporting Standards (IFRS) on financial reporting of European countries and …
Financial Reporting Standards (IFRS) on financial reporting of European countries and …
Impact of IFRS transition complexity on audit and non-audit fees: Evidence from small and medium-sized listed companies in Finland
HJ Schadewitz, MJ Vieru - Available at SSRN 967314, 2008 - papers.ssrn.com
This study focuses on whether IFRS (International Financial Reporting Standards)
adjustments to consolidated financial statements and fees paid to statutory auditors are …
adjustments to consolidated financial statements and fees paid to statutory auditors are …
The effect of International Financial Reporting Standards (IFRS) adoption on the value relevance of financial reporting: a case of Russia
TA Garanina, PS Kormiltseva - Accounting in Central and Eastern …, 2014 - emerald.com
The effect of international financial reporting standards (IFRS) adoption on the value relevance
of financial reporting: a case of Russia | Emerald Insight Books and journals Case studies …
of financial reporting: a case of Russia | Emerald Insight Books and journals Case studies …
Adoption of principle-based IFRS and intercompany comparability of operating performance
PK Ghosh, RK Bairagi, A Mondal - Asian Journal of Accounting …, 2020 - emerald.com
Adoption of principle-based IFRS and intercompany comparability of operating performance |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with …
The adoption of IFRS in the UK
M Paananen, N Parmar - 2009 - papers.ssrn.com
There are two approaches which investors can exercise when using accounting information,
either to use financial reporting to value or to assess the management's stewardship of the …
either to use financial reporting to value or to assess the management's stewardship of the …
[PDF][PDF] The Relevance of Intangible Asset, Equity Book, and Earning Value on Stock Price in Information Technology Era
FP Aulia, PS Koeswayo, D Bede - … Auditing and Business-Vol, 3 (1), 2020 - academia.edu
This study aims to provide an overview for issuers related to investor's behavior in using the
values presented in financial statements in the information technology era, by measuring the …
values presented in financial statements in the information technology era, by measuring the …