The European IFRS experiment: Objectives, research challenges and some early evidence

PF Pope, SJ McLeay - Accounting and business research, 2011 - Taylor & Francis
This paper provides an academic perspective on the development of the EU's harmonisation
project based on International Financial Reporting Standards (IFRS), on the costs and …

Using Fuzzy AHP to manage Intellectual Capital assets: An application to the ICT service industry

A Calabrese, R Costa, T Menichini - Expert Systems with applications, 2013 - Elsevier
In today's competitive business environment, Intellectual Capital (IC) management is ever
more recognized as a fundamental factor in gaining competitive advantage. Actually, most …

The development of ICTs and the introduction of entrepreneurial capital

G Albort-Morant, A Rey-Martí - … in Organizations: 5th Global Innovation and …, 2015 - Springer
Building on an extensive literature review, this article presents a conceptual study of the
relationships between information and communication technologies (ICTs) and intellectual …

The Relevance of IFRS Accounting Information: Evidence from a Pure IFRS Environment

I Abdeljawad - Available at SSRN 4821647, 2024 - papers.ssrn.com
Abstract The International Financial Reporting Standards (IFRS) are supposed to raise the
value relevance of accounting information and thus ensure its usefulness for users. Most of …

The Relevance of IFRS Accounting Information: Evidence from a Pure IFRS Environment

MA Alia, K Amarneh, I Abdeljawad - An-Najah University Journal …, 2023 - journals.najah.edu
Abstract The International Financial Reporting Standards (IFRS) are supposed to raise the
value relevance of accounting information and thus ensure its usefulness for users. Most of …

[PDF][PDF] An-Najah University Journal for Research-B (Humanities)

I Abdeljawad - Humanities - digitalcommons.aaru.edu.jo
Abstract The International Financial Reporting Standards (IFRS) are supposed to raise the
value relevance of accounting information and thus ensure its usefulness for users. Most of …

Rilevanza ed affidabilità del valore contabile dell'avviamento e dei beni immateriali sul mercato italiano

G Liberatore, T Ridi, F Di Pietro - Financial Reporting, 2012 - francoangeli.it
Il presente lavoro si propone di indagare quale sia la rilevanza e l'affidabilità percepita dal
mercato finanziario sul valore espresso nel bilancio d'esercizio sui beni immateriali e …

The effects of mandatory IAS/IFRS adoption: the perception of SMEs listed in Italy

F Capalbo, M Smarra, M Sorrentino - Piccola Impresa/Small …, 2018 - journals.uniurb.it
With effect from 2005, EU Regulation 1606/2002 made compliance with IFRS mandatory for
the consolidated accounts of companies with securities traded on a regulated market of the …