Research has shown that earnings management has increased amongst firms in Europe
post-IFRS adoption, but the association between IFRS adoption and earnings management …

Purpose–The purpose of this paper is to analyse annual reports as media of intellectual
capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and …

The primary purpose of this paper is twofold: firstly, to investigate the effect of early
compliance with International Financial Reporting Standards 16 on Leases on earnings …

With the approval of the Sistema Normalização Contabilística (SNC), will come into force
after 1st January of 2010, the purpose of this study is to analyze and evaluate the impact of …

Abstract The diffusion of International Financial Reporting Standards [IFRS] among nation
states and organisations has been the subject of much debate in the accounting literature …

Este estudo foi desenvolvido com o objectivo de analisar o impacto produzido pela
introdução das International Accounting Standards/International Financial Reporting …

Este artículo tiene como objetivo describir las tendencias en la producción cientí ca
brasileña en relación con la nueva normativa contable en el escenario económico nacional …

Num cenário de intensa globalização de mercados e economias as dicotomias existentes
entre os países em termos de relato financeiro tendem a ser atenuadas pela crescente …

This study presents a framework that can be tested to assess how the implementation of
International Financial Reporting Standards (IFRS) affects the quality of accounting …

This study presents a framework that can be tested to assess how the implementation of
International Financial Reporting Standards (IFRS) affects the quality of accounting …