Výsledky vyhledávání - "mandatory adoption of IFRS"

Akademický článek

Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

Autor: Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo, Ali Riza Fahlevi

Publikováno v: Cogent Business & Management, Vol 9, Iss 1 (2022)

The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles

Externí odkaz: https://doaj.org/article/4ede332fe85f4df28fc92a2e1419bc47

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Dissertation/ Thesis

Consequências econômicas da adoção compulsória das Normas Internacionais de Contabilidade (IFRS) no custo de capital próprio das empresas brasileiras listadas na BM&BOVESPA

Autor: Carvalho, Erasmo Moreira de

Publikováno v: Biblioteca Digital de Teses e Dissertações da UFRGSUniversidade Federal do Rio Grande do SulUFRGS.

A contabilidade brasileira, a exemplo do que vem acontecendo em muitos países, promoveu recentemente uma histórica mudança na sua estrutura ao institucionalizar os padrões contábeis internacionais (IFRS) como padrões locais. A adoção compuls�

Externí odkaz: http://hdl.handle.net/10183/107268

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The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France

Autor: Marie Chavent, Vanessa Kuentz, Elisabeth Walliser, Corinne Bessieux Ollier

Publikováno v: International Journal of Accounting, Auditing and Performance Evaluation
International Journal of Accounting, Auditing and Performance Evaluation, Inderscience, 2012, 8 (1), pp.91-113. ⟨10.1504/IJAAPE.2012.043967⟩
International Journal of Accounting, Auditing and Performance Evaluation, Inderscience, 2012, 8 (1), pp.91. ⟨10.1504/IJAAPE.2012.043967⟩

International audience; This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were unable to develop "experience of international standards" before they became mandatory from January 1, 200

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2f7ecd44e4dc36d36bbf208f32d718ba
https://hal.inrae.fr/hal-02596070

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Akademický článek

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