17   Artículos

 
en línea
Li Zhao, Nathee Naktnasukanjn, Ahmad Yahya Dawod and Bin Zhang    
The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rational... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Liem Thanh Nguyen and Khuong Vinh Nguyen    
The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Wil Martens, Prem W. S. Yapa and Maryam Safari    
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Ibrahim Elsiddig Ahmed    
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Carlos Gutiérrez-Martín, María M. Borrego-Marín and Julio Berbel    
This paper develops a methodology for the economic analysis of water use proposed by the Water Framework Directive (WFD) based on the System of Environmental-Economic Accounting for Water (SEEA-Water) standard tables. Our proposal satisfies the requireme... ver más
Revista: Water    Formato: Electrónico

 
en línea
George Schmidt,Kaitlyn Schoeppey     Pág. 29 - 50
  AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002.... ver más
Revista: Advances in Business Research    Formato: Electrónico

 
en línea
Mattheus Theodorus Mey    
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca... ver más

 
en línea
Sulhani Sulhani,Hangga Darisman     Pág. 439 - 447
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in ... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

 
en línea
Nalan Akdogan,Can Ozturk     Pág. 60 - 81
IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derive... ver más
Revista: Emerging Markets Journal    Formato: Electrónico

 
en línea
Kris Portz, Joel Strong    
One of the most compelling arguments for US companies to adopt IFRS is to increase comparability between companies and countries worldwide. This instructional case emphasizes to students that even though two companies both follow the same set of accounti... ver más
Revista: Journal of Business Case Studies (JBCS)    Formato: Electrónico

« Anterior     Página: 1 de 2     Siguiente »