Zobrazeno 1 - 10 of 23 pro vyhledávání: '"Bernard Raffournier"'
1
The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland
Autor: Alain Schatt, Bernard Raffournier
Publikováno v: International Journal of Auditing. 22:345-359
Several studies have shown that International Financial Reporting Standards (IFRS) adoption is associated with higher audit fees. We provide additional evidence on this issue by analyzing the Swiss context, which is particularly suitable for two reas
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7aec1e1428401f181c334ef3ca2302b7
https://doi.org/10.1111/ijau.12139
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2
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland
Autor: Bernard Raffournier
Publikováno v: Accounting in Europe. 14:217-225
Although Switzerland is not a member of the European Union, the EU directives have largely influenced the Swiss accounting regulation. IFRS also have been highly influential since many large companies used them long before they became mandatory for l
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f733ca34b574755bae279fcd5cc27c2d
https://doi.org/10.1080/17449480.2017.1302594
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3
Financial Crisis And Earnings Management: The European Evidence
Autor: Andrei Filip, Bernard Raffournier
Publikováno v: The International Journal of Accounting, Vol. 49, No 4 (2014) pp. 455-478
We examine the impact of the 2008–2009 financial crisis on the earnings management behavior of European-listed firms. We find that earnings management has significantly decreased in the crisis years. This trend is confirmed in most of the 16 countr
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9b4cf6b2fac391fb8a096db5a2993f11
https://doi.org/10.1016/j.intacc.2014.10.004
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7
The value relevance of earnings in a transition economy: The case of Romania
Autor: Andrei Filip, Bernard Raffournier
Publikováno v: The International Journal of Accounting, Vol. 45, No 1 (2010) pp. 77-103
We investigate the value relevance of earnings on the Bucharest Stock Exchange. We find that the association between accounting earnings and stock returns is comparable to the levels reported by studies conducted on more mature markets, and that it i
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f763efab6ac1601fa4ad97b051a34be2
https://doi.org/10.1016/j.intacc.2010.01.004
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8
The Application of IFRS Across Different Institutional Environments
Autor: Bernard Raffournier
Publikováno v: The Routledge Companion to Accounting, Reporting and Regulation ISBN: 9780203103203
The Routledge Companion to Accounting, Reporting and Regulation
The Routledge Companion to Accounting, Reporting and Regulation pp. 281-298
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::186141eb201fa24fd6ac8514eaaeddae
https://doi.org/10.4324/9780203103203.ch15
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