Value relevance research in accounting and reporting domains: A bibliometric analysis

G Nicolò, S Santis, A Incollingo… - Accounting in …, 2024 - Taylor & Francis
This review systematically investigates the body of scientific knowledge on value relevance
in accounting and reporting fields through a mixed method integrating bibliometric and …

Over half a decade into the adoption of IFRS 9: a systematic literature review

IS Awuye, D Taylor - Journal of Accounting Literature, 2024 - emerald.com
Purpose In 2018, the International Financial Reporting Standard 9-Financial Instruments
became mandatory, effectively changing the underlying accounting principles of financial …

[HTML][HTML] Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector

R Casciello, M Maffei, DA Ziebart - Review of Quantitative Finance and …, 2024 - Springer
This study investigates whether some regulatory and contextual features influenced Euro
Area listed banks decisions to manage earnings and regulatory capital through discretionary …

The Impact of IFRS 9 Compliance on Financial Statement Outputs: An Exploratory Study of a Sample of Commercial Banks

MF Neamah - Journal of Economics, Finance and Accounting …, 2024 - al-kindipublisher.com
The current research aims to adopt Financial Reporting Standards No.(9) using one of the
alternatives to accounting measurement (fair value/amortized cost). This approach …

Assessment Of The Application Of Ifrs 9 Requirements By South African State-owned Entities

MD Mapulane, MO Adelowotan… - Eurasian Journal of …, 2023 - ujcontent.uj.ac.za
EURASIAN JOURNAL OF ECONOMICS AND FINANCE Page 1 Eurasian Journal of Economics
and Finance, 11(3-4), 2023, 121-130 DOI: 10.15604/ejef.2023.11.0304.002 EURASIAN …

[PDF][PDF] EURASIAN JOURNAL OF ECONOMICS AND FINANCE

MD Mapulane, M Adelowotan… - Eurasian Journal of …, 2023 - eurasianpublications.com
The global financial crisis in 2008 nearly resulted in a possible total collapse in the financial
markets, which resulted in the development of new International Financial Reporting …

Impacto de la contabilidad de coberturas bajo NIIF 9 en la gestión de riesgos financieros por tipo de cambio en la empresa exportadora de café “XYB”, Lima 2023 …

IL Apaza Santos, LR Villegas Luis - repositorioacademico.upc.edu.pe
El propósito de esta investigación es examinar y analizar el impacto financiero de la
aplicación de contabilidad de coberturas bajo la Norma Internacional de Información …