The impact of IFRS on accounting quality: Evidence from Greece
This paper examines the impact of IFRS adoption on the quality of accounting information
within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock …
within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock …
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit
C Hodgdon, RH Tondkar, A Adhikari… - The International Journal …, 2009 - Elsevier
We examine the impact of auditor choice on IFRS compliance under the assumption of strict
exogeneity of auditor choice. Our results reveal that compliance is positively related to …
exogeneity of auditor choice. Our results reveal that compliance is positively related to …
Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing
Purpose–The purpose of this paper is to examine the effect of audit quality on firms'
compliance with IFRS for goodwill impairment testing and disclosure. Differences in the …
compliance with IFRS for goodwill impairment testing and disclosure. Differences in the …
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
The impact of IFRS 8 on geographical segment information
E Leung, A Verriest - Journal of Business Finance & Accounting, 2015 - Wiley Online Library
This study examines the impact of IFRS 8 on segment reporting of European firms.
Specifically, we investigate (i) the impact of IFRS 8 on geographical segment disclosures,(ii) …
Specifically, we investigate (i) the impact of IFRS 8 on geographical segment disclosures,(ii) …
Firm size and national profiles of IFRS policy choice
C Nobes, J Perramon - Australian accounting review, 2013 - Wiley Online Library
Previous research on the International Financial Reporting Standards (IFRS) policy choices
of large listed companies found a very strong association between policy choice and …
of large listed companies found a very strong association between policy choice and …
Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics
MK Bepari, SF Rahman… - Journal of Accounting and …, 2014 - ingentaconnect.com
Purpose‐This study aims to examine the impact of the 2008-2009 global financial crisis
(GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment …
(GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment …
Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets: evidence from Kuwait
M Alfaraih - 2009 - eprints.qut.edu.au
Since the 1960s, the value relevance of accounting information has been an important topic
in accounting research. The value relevance research provides evidence as to whether …
in accounting research. The value relevance research provides evidence as to whether …
The impact of audit committee financial expertise on de facto use of IFRS: does external auditor's size matter?
Purpose De facto use of International Financial Reporting Standards (IFRS) is a particular
form of voluntary compliance with International Accounting Standards (IAS). It is practiced …
form of voluntary compliance with International Accounting Standards (IAS). It is practiced …
Corporate diversification, information asymmetry and insider trading
A Ataullah, I Davidson, H Le… - British Journal of …, 2014 - Wiley Online Library
The literature suggests that corporate diversification destroys firm value. This value
destruction is usually considered to be a consequence of managers' pursuing diversification …
destruction is usually considered to be a consequence of managers' pursuing diversification …