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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...
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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 ...
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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 ...
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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...
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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...
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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....
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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...
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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 ...
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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...
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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...
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