Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Hela Turki"'
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 11, Iss 1, Pp 55-77 (2017)
Abstract The purpose of this paper is to examine the relationship between the mandatory adoption of IFRS/IAS and the information content of earnings in the European Union. More accurately, this study aims to determine if the effect of IFRS adoptio
Externí odkaz:
https://doaj.org/article/bf034e33bca54727862e270c080093a2
Publikováno v:
Cogent Business & Management, Vol 3, Iss 1 (2016)
This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured b
Externí odkaz:
https://doaj.org/article/7236da3caffc4163a529025da6c38c90
Autor:
Hela Turki, Kais Khrouf
Publikováno v:
International Journal of Advanced Computer Science and Applications. 13
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b9d10abf8f6fc3b44fe2d79f4b1f790a
https://doi.org/10.14569/ijacsa.2022.0130185
https://doi.org/10.14569/ijacsa.2022.0130185
Publikováno v:
International Journal of Service Science, Management, Engineering, and Technology. 8:43-60
This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the properties of financial analysts' forecasts (error and dispersion). It examines also, whether this impact differs from one company to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5589d8756befdbffcf1a8eda1fa804a
https://doi.org/10.4018/ijssmet.2017040105
https://doi.org/10.4018/ijssmet.2017040105
Publikováno v:
Revue Gestion et Organisation, Vol 9, Iss 1, Pp 63-78 (2017)
Resume Cette etude examine les bienfaits de la decision d’imposition des IFRS sur la qualite informationnelle des chiffres comptables publies. En apprehendant cette qualite par l’asymetrie d’information et en s’interessant au contexte francai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0bef28af29594cfd0bc0727b3b66f4f8
https://doi.org/10.1016/j.rgo.2017.01.001
https://doi.org/10.1016/j.rgo.2017.01.001
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 11, Iss 1, Pp 55-77 (2017)
The purpose of this paper is to examine the relationship between the mandatory adoption of IFRS/IAS and the information content of earnings in the European Union. More accurately, this study aims to determine if the effect of IFRS adoption on the lev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f79277ca522fe0e6f2cfde519566691b
https://doi.org/10.14453/aabfj.v11i1.5
https://doi.org/10.14453/aabfj.v11i1.5
Publikováno v:
International Journal of Financial Research. 11:424
This article examines the direct and indirect impact of the IFRS mandatory adoption on the financial performance of companies. The structural equation method has been applied to all companies that belong to the CAC All tradable index for the period f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bad80d3c0eef0d60721571430d61e09f
https://doi.org/10.5430/ijfr.v11n2p424
https://doi.org/10.5430/ijfr.v11n2p424
Publikováno v:
International Journal of Accounting and Finance. 10:87
The present paper is primarily designed to investigate the relationship binding the IFRS mandatory adoption and the corporate capital cost. Additionally, it is focused on assessing this relationship associated growth opportunities, along with an eval
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b3475ab34f2c6ed3c479995c5373a501
https://doi.org/10.1504/ijaf.2020.114938
https://doi.org/10.1504/ijaf.2020.114938
Publikováno v:
Cogent Business & Management, Vol 3, Iss 1 (2016)
This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::89919ad220ea7d4b30ddd85a8554f239
https://doi.org/10.1080/23311975.2016.1209100
https://doi.org/10.1080/23311975.2016.1209100
Publikováno v:
International Journal of Accounting and Economics Studies. 4:12
This paper examines the impact of IFRS / IAS (International Financial Reporting Standards / International Accounting Standards) mandatory adoption on the earning's information content apprehended by the level of information asymmetry and whether this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23cababa5ba0f336e38f850c4eb86177
https://doi.org/10.14419/ijaes.v4i1.5585
https://doi.org/10.14419/ijaes.v4i1.5585