Works matching DE "INTERNATIONAL Financial Reporting Standards"

Results: 2089

GUIDE FOR THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN SMES: A CASE STUDY IN PANAMA.

Published in:

Environmental & Social Management Journal / Revista de Gestão Social e Ambiental, 2025, v. 19, n. 6, p. 1, doi. 10.24857/rgsa.v19n6-038

By:

Hernández Gordón, Yaritza;
Garrido Atencio, Efraín;
Domínguez Olmedo, Rosmary;
Rodríguez, Nathali

Publication type:

Article

Beyond numbers: A critical and cultural approach to accounting, finance, and actuarial science.

Published in:

Revista Contabilidade & Finanças - USP, 2025, v. 35, n. 97, p. 1, doi. 10.1590/1808-057x20249048.en

By:

Vasconcelos, Angélica

Publication type:

Article

Assessment of the quality of accounting information in financial and management reports of agricultural business enterprises.

Published in:

Economics & Business Management, 2024, v. 15, n. 4, p. 139, doi. 10.31548/economics/4.2024.139

By:

Gutsalenko, Liubov;
Lytvynenko, Volodymyr;
Mulyk, Tetiana;
Khomovyi, Serhii;
Lepetan, Inna

Publication type:

Article

Accounting for Liabilities Arising Between Cash Flow Dates.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 51

By:

Jiang, Wei;
Lu, Hung-Yuan

Publication type:

Article

أثر تبني معيار 9 IFRS في التنبؤ بالأرباح المستقبلية ونسبة المصروفات دراسة مقارنة باستخدام السلاسل الزمنية لعينة من المصارف (2021-2012) العراقية للمدة.

Published in:

Iraqi Journal For Economic Sciences, 2023, v. 21, n. 78, p. 90, doi. 10.31272/IJES2023.78.5

By:

زهراء أحمد خليل &#1608

Publication type:

Article

هل تبنى العراق تطبيق معايير الإبلاغ المالي الدولية IFRS؟ مدخل قانوني.

Published in:

Iraqi Journal For Economic Sciences, 2023, v. 21, n. 77, p. 70, doi. 10.31272/IJES2023.77.4

By:

ضياء شمخي

Publication type:

Article

An Explanatory Study on the Adoption of IFRSs for SMEs in Zimbabwe's SME Sector.

Published in:

Journal of Accounting & Management (2284-9459), 2025, v. 15, n. 1, p. 37

By:

Dlamini, Banele;
Gumede, Phathisani

Publication type:

Article

Human Capital to Implement Corporate Sustainability Business Strategies for Common Good.

Published in:

Sustainability (2071-1050), 2025, v. 17, n. 10, p. 4559, doi. 10.3390/su17104559

By:

Mariappanadar, Sugumar

Publication type:

Article

ინვესტიციების შეფასება წილობრივი მეთო&#4307...

Published in:

Economics & Business (1987-5789), 2025, n. 1, p. 162, doi. 10.52340/eab.2025.17.01.10

By:

კვატაშიძე, ნადეჟდა

Publication type:

Article

Euro switch, economic growth, and property crimes in Europe.

Published in:

International Economics & Economic Policy, 2024, v. 21, n. 2, p. 343, doi. 10.1007/s10368-024-00590-3

By:

Thompson, Alexi;
Jozefowicz, James J.

Publication type:

Article

IFRS Adoption on Value-relevance and Risk-relevance of Accounting Information among Indonesian Banks.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2020, v. 28, n. 1, p. 515

By:

Anggraita, Viska;
Rossieta, Hilda;
Wardhani, Ratna;
Wibowo, Buddi

Publication type:

Article

Factors Affecting Earnings Quality in Companies Listed in Indonesia Stock Exchange.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2020, v. 28, n. S1, p. 253

By:

Ariyanto, Stefanus;
Sabrina, Sasya;
Lesmana, Theresia

Publication type:

Article

The Use of the Fair Value Accounting Method for Investment Property in Indonesia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2019, v. 27, n. 1, p. 195

By:

Mita, Aria Farah;
Siregar, Sylvia Veronica

Publication type:

Article

IFRS Convergence and Earnings Management.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2015, v. 23, p. 75

By:

Chung-Peng Khoo;
Ahmad-Zaluki, Nurwati A.

Publication type:

Article

A SCREENING OF TOOLS TO MEASURE THE QUALITY OF FINANCIAL REPORTING.

Published in:

Acta Marisiensis. Seria Oeconomica, 2023, v. 17, n. 1, p. 11, doi. 10.2478/amso-2023-0002

By:

DĂNESCU, Tatiana;
STEJEREAN, Roxana Maria

Publication type:

Article

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company-Greek Accounting Standards View.

Published in:

New Challenges in Accounting & Finance (NCAF), 2022, v. 8, p. 27, doi. 10.32038/NCAF.2022.08.03

By:

Emmanouil, Gkinoglou

Publication type:

Article

Are the RD Costs Significant for the Company's Market Value in a Normal (Non-Crisis) Decade? -- Evidence From the Athens Stock Exchange.

Published in:

New Challenges in Accounting & Finance (NCAF), 2024, v. 11, p. 1, doi. 10.32038/ncaf.2024.11.01

By:

Gkinoglou, Emmanouil D.

Publication type:

Article

An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2025, v. 9, n. 1, p. 175, doi. 10.22067/ijaaf.2025.45706.1477

By:

Diva, Seyed Mostafa Hassanzadeh;
Blue, Ghasem;
Marfou, Mohammad

Publication type:

Article

Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2023, v. 7, n. 1, p. 39, doi. 10.22067/ijaaf.2023.42355.1131

By:

Badri, Elias;
Badri, Ahmad

Publication type:

Article

Portuguese Experience With IFRS Adoption As Perceived By Auditors.

Published in:

Central European Management Journal, 2020, v. 28, n. 1, p. 81, doi. 10.7206/cemj.2658-0845.17

By:

Paula Silva, Ana;
Fontes, Alexandra;
Martins, Adelaide

Publication type:

Article

Potential IFRS adopting entities' output characteristics in Hungary.

Published in:

Hungarian Statistical Review, 2023, v. 6, n. 1, p. 76, doi. 10.35618/HSR2023.01.en076

By:

Mente, Kristóf

Publication type:

Article

Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025430012

By:

Jiang, Jin;
Lu, Xiangyun;
Xiao, Jason;
Ye, Rui

Publication type:

Article

Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500161

By:

Li, Siyi;
Sougiannis, Theodore;
Wang, Sophia I.

Publication type:

Article

The Road Not Taken: Evaluating the Consequences of the United States' Nonadoption of IFRS in 2012.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025300023

By:

Jiang, John X.;
Koo, David S.;
Wang, Isabel Y.

Publication type:

Article

Integrated Reporting and the Informativeness of Financial Analysts' Stock Recommendations.

Published in:

International Journal of Accounting (World Scientific), 2024, v. 59, n. 2, p. 1, doi. 10.1142/S1094406024500094

By:

Baboukardos, Diogenis;
Kopita, Anastasia

Publication type:

Article

The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms.

Published in:

International Journal of Accounting (World Scientific), 2024, v. 59, n. 1, p. 1, doi. 10.1142/S1094406024500033

By:

Hsu, Yu-Lin;
Chen, Ni-Yun

Publication type:

Article

IFRS Adoption Approaches and Accounting Quality.

Published in:

International Journal of Accounting (World Scientific), 2023, v. 58, n. 3, p. 1, doi. 10.1142/S1094406023500099

By:

Agana, Joseph Akadeagre;
Zori, Solomon George;
Alon, Anna

Publication type:

Article

Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 2, p. 1, doi. 10.1142/S1094406019500057

By:

Kim, Pureum;
Marchini, Pier Luigi;
Siciliano, Gianfranco

Publication type:

Article

The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 2, p. 1, doi. 10.1142/S1094406019500082

By:

Dulige, Jayasinghe Hewa;
Abayadeera, Nadana;
Ali, Muhammad Jahangir;
Mather, Paul

Publication type:

Article

Auditor-Provided Tax Services and Accounting for Tax Uncertainty.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500112

By:

Watrin, Christoph;
Burggraef, Stephan;
Weiss, Falko

Publication type:

Article

Negative Tone in Lobbying the International Accounting Standards Board.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500100

By:

Shields, Karin;
Clacher, Iain;
Qi Zhang

Publication type:

Article

Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 1, p. 1, doi. 10.1142/S1094406019500033

By:

Krishnan, Gopal V.;
Jing Zhang

Publication type:

Article

IFRS Adoption and the Choice Between Public and Private Debt: Evidence from South Korea.

Published in:

Emerging Markets Finance & Trade, 2018, v. 54, n. 11, p. 2533, doi. 10.1080/1540496X.2018.1472079

By:

Mo, Kyoungwon;
Lee, Jaehong

Publication type:

Article

Voluntary Adoption of the IFRS and Industry-Level Comparability: Evidence from Korean Unlisted Firms.

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 7, p. 1654, doi. 10.1080/1540496X.2016.1247688

By:

Chung, Heesun;
Park, Sung Ook

Publication type:

Article

Does IFRS Adoption Increase the Accuracy of Chinese Analysts’ Forecasts?

Published in:

Emerging Markets Finance & Trade, 2017, v. 53, n. 5, p. 1107, doi. 10.1080/1540496X.2016.1276826

By:

Ding, Fangfei;
Luo, Wenting;
Hao, Xiaolin;
Zhang, Lei

Publication type:

Article

Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 9, p. 2100, doi. 10.1080/1540496X.2016.1184142

By:

Lim, Hyunil;
Kang, Sang Koo;
Kim, Haksoon

Publication type:

Article

The Impact of IFRS Adoption and Corporate Governance Principles on Transparency and Disclosure: The Case of Borsa Istanbul.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 4, p. 1013, doi. 10.1080/1540496X.2014.998570

By:

Aksu, Mine;
Espahbodi, Hassan

Publication type:

Article

Debt Financing and Voluntary Adoption of the International Financial Reporting Standards: Evidence from Korean Unlisted Firms.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 1, p. 39, doi. 10.1080/1540496X.2015.1062301

By:

Jung, Woon-Oh;
Park, Sung Ook;
Chung, Heesun

Publication type:

Article

The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea.

Published in:

Emerging Markets Finance & Trade, 2015, v. 51, p. 95, doi. 10.1080/1540496X.2015.1039905

By:

Cho, Kwanghee;
Kwon, Kyoung-min;
Yi, Han;
Yun, Yongsuk

Publication type:

Article

Guest Editors' Introduction.

Published in:

Emerging Markets Finance & Trade, 2011, v. 47, p. 3, doi. 10.2753/REE1540-496X4705S400

By:

Danis, Hakan;
Bilgin, Mehmet Huseyin

Publication type:

Article

European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments.

Published in:

Emerging Markets Finance & Trade, 2011, v. 47, p. 42, doi. 10.2753/REE1540-496X4705S403

By:

Márquez-Ramos, Laura

Publication type:

Article

A NEUTRALIDADE DA LEI N° 12.973/2014 NA TRIBUTAÇÃO DO LUCRO: UMA ANÁLISE DA ALÍQUOTA TRIBUTÁRIA EFETIVA (ETR) EM COMPANHIAS BRASILEIRAS.

Published in:

Revista Fatec Zona Sul (REFAS), 2021, v. 7, n. 6, p. 31, doi. 10.26853/refas_issn-2359-182x_v07n06_04

By:

de Magalhães Bravo, André;
Finessi Júnior, Otávio;
Gonzales, Alexandre

Publication type:

Article

IFRS AND PROBABILITY OF REPUBLISHING: A STUDY OF BRAZILIAN COMPANIES LISTED ON BOVESPA.

Published in:

Revista Catarinense da Ciência Contábil, 2018, v. 17, n. 52, p. 68, doi. 10.16930/2237-7662/rccc.v17n52.2694

By:

RODRIGUES SOARES, COSMEILSON;
SUGURI MOTOKI, FABIO YOSHIO;
SOARES MONTE-MOR, DANILO

Publication type:

Article

The experiences of some countries in adopting the international accounting standards IPSAS to reduce the phenomenon of corruption in public money.

Published in:

Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 1

By:

Rachid, Hamrit

Publication type:

Article

عرض الأصول الغير متداولة المحتفظ بها لغرض البيع والعمليات المتوقعة في القوائم المالية.

Published in:

Economic & Managerial Researshes, 2023, v. 17, n. 1, p. 583

By:

بوعكاز سميرة

Publication type:

Article

تحديات تطبيق معیار IFRS for SMEs في البيئة الجزائرية - دراسة ميدانية في الجنوب الشرقي الجزائري -.

Published in:

Economic & Managerial Researshes, 2021, v. 15, n. 1, p. 197

By:

زكرياء دمدوم;
وليد مرغني

Publication type:

Article

إنعكاسات تبني المعايير الدولية لإلبالغ المالي على كفاءة األنظمة الضريبية قراءة قياسية تقييمية للتجربة العربية مع IFRS خالل الفترة 2009 م – 2020 م –.

Published in:

Economic & Managerial Researshes, 2018, v. 12, n. 2, p. 27

By:

سعيداني محمد الس;
طيبي حمزة

Publication type:

Article

U.S. GAAP or IFRS - A Review of Literature.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 2, p. 54, doi. 10.32602/jafas.2022.010

By:

Bansal, Shalu

Publication type:

Article

Challenges of Implementing IFRS in Kosovo.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 2, p. 1, doi. 10.32602/jafas.2021.009

By:

Ferati, Mimoza Guda;
Ahmeti, Skender;
Aliu, Muhamet

Publication type:

Article

Professional and practical challenges during the transition period from Kosovo Accounting Standards (KAS) to IFRS.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2020, v. 6, n. 4, p. 64, doi. 10.32602/jafas.2020.028

By:

Sadikaj, Besë;
Ahmeti, Skender;
Aliu, Muhamet;
Ismaili, Hysen

Publication type:

Article