Although previous research has investigated the economic consequences of International
Financial Reporting Standard (IFRS) adoption, there is little evidence on the impact of IFRS …

The paper aims to explore the impact of the transition to International Financial Reporting
Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit …

Although the literature highlights the contribution of different marketing assets to firm
performance, it is still far from reaching a consolidated and exhaustive position on this topic …

The promotion of the international harmonisation of goodwill accounting has led to the
approval of SFAS 141 and 142 and IFRS 3, IAS 36 and IAS 38. The aim was to improve the …

In the last few years, increasing globalization and integration of capital markets have made it
imperative to harmonize accounting standards across the globe. It is becoming very difficult …

Este estudo objetiva analisar os efeitos da primeira fase da transição para o IFRS
(International Financial Reporting Standard) no Brasil, a partir de 2008 (Lei 11.638/07), nos …

Fair value accounting (FVA) is threatening the convergence of accounting practices around
the world. It has been regarded as one of the contributing factors of the recent financial …

O objetivo deste estudo é investigar o reflexo da adoção das IFRS sobre os indicadores de
desempenho das companhias abertas brasileiras, buscando identificar se durante o …

La internacionalización de las transacciones comerciales de la postguerra, la expansión
empresarial a través de fusiones y adquisiciones así como el interés de abarcar carteras de …

Purpose The purpose of this paper is to examine the perceptions of professional
accountants from three countries from the Association of South East Asian Nations (ASEAN) …