International Financial Reporting Standards and the quality of financial statement information
G Iatridis - International review of financial analysis, 2010 - Elsevier
This study focuses on the adoption of the International Financial Reporting Standards
(IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study …
(IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study …
International financial reporting standards and experts' perceptions of disclosure quality
H Daske, G Gebhardt - Abacus, 2006 - Wiley Online Library
From 2005, over 7,000 listed firms in the European Union and many more around the world
are required to adopt International Financial Reporting Standards (IFRS). The introduction of …
are required to adopt International Financial Reporting Standards (IFRS). The introduction of …
Implementing IFRS from the perspective of EU publicly traded companies
EK Jermakowicz, S Gornik-Tomaszewski - Journal of international …, 2006 - Elsevier
This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …
by European Union (EU) companies. All listed EU companies are required to prepare their …
The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
J Aharony, R Barniv, H Falk - European accounting review, 2010 - Taylor & Francis
Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …
Empirical evidence on jurisdictions that adopt IFRS
International Financial Reporting Standards (IFRS) have recently been adopted in a number
of jurisdictions, including the European Union. Despite the importance of IFRS in the context …
of jurisdictions, including the European Union. Despite the importance of IFRS in the context …
Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph
This report provides a summary of a research monograph sponsored by the ACCA (2001).
The objective of the research is to examine the financial statements and footnotes of a …
The objective of the research is to examine the financial statements and footnotes of a …
Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt
OH Abd-Elsalam, P Weetman - Journal of International Accounting, Auditing …, 2003 - Elsevier
The purpose of this study is to assess the effect of relative familiarity and language
accessibility on the International Accounting Standards (IASs) disclosures when IASs are …
accessibility on the International Accounting Standards (IASs) disclosures when IASs are …
Attribute differences between US GAAP and IFRS earnings: An exploratory study
S Van der Meulen, A Gaeremynck… - The International Journal of …, 2007 - Elsevier
In this study we explore attribute differences between US GAAP and IFRS earnings. Our
study is motivated by the ongoing harmonization process in accounting standard setting as …
study is motivated by the ongoing harmonization process in accounting standard setting as …
The value relevance of accounting income reported by DAX‐30 German companies
EK Jermakowicz, J Prather‐Kinsey… - Journal of International …, 2007 - Wiley Online Library
Abstract International Financial Reporting Standards (IFRS) are required for consolidated
financial statements of all European Union (EU) publicly traded companies starting from the …
financial statements of all European Union (EU) publicly traded companies starting from the …
Evidence from China on whether harmonized accounting standards harmonize accounting practices
S Chen, Z Sun, Y Wang - Accounting Horizons, 2002 - publications.aaahq.org
While international harmonization of accounting is gaining momentum in recent years, there
is little empirical evidence on whether the harmonization of accounting standards leads to …
is little empirical evidence on whether the harmonization of accounting standards leads to …