Adoption of IFRS
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The main objective of this research paper was to analyse the factors influencing the implementation of IFRS in manufacturing Vietnamese enterprises. This was achieved through the utilization of descriptive statistical tools and logistic regression analysis based on a sample of 59 manufacturing enterprises in Vietnam from 2017 to 2021. The research methodology employed a mixed approach, combining both qualitative and quantitative methods.
12p leminhvu111 07-06-2024 1 0 Download
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The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined.
9p longtimenosee04 06-03-2024 2 0 Download
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This study aims to examine the effect of the International Financial Reporting Standards (IFRS) adoption on supply chain management and earnings persistence. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements and annual companies listed on the Stock Exchange from 2009 to 2015.
7p longtimenosee04 06-03-2024 8 1 Download
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Part 1 of ebook "The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to Grey Areas" provides readers with contents including: introduction and scope of book; IFRS first-time adoption requirements and interaction with U.S. GAAP and SEC rules and regulations; dual reporting for the statement of financial position;...
384p mocthanhdao0210 19-11-2023 8 5 Download
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Part 1 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: understanding the framework of performing a transition to IFRS-based financial reporting; international financial reporting in context; the conceptual framework of IFRS, accounting policies and the presentation of financial statements; IFRS 1 first-time adoption of IFRS;...
96p mocthanhdao0210 19-11-2023 8 5 Download
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Part 1 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 1 - The decision usefulness approach to financial reporting and capital market research; Chapter 2 - The converging process in financial reporting; Chapter 3 - The IAS/IFRS adoption in the European union;...
98p mocthanhdao0210 19-11-2023 6 4 Download
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Continued part 1, part 2 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 4 - The effect of accounting disclosure on the firm’s cost of capital; Chapter 5 - Fair value accounting and financial reporting quality;...
77p mocthanhdao0210 19-11-2023 6 4 Download
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Ebook "Disclosure behavior of European firms around the adoption of IFRS" presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries’ institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices.
175p mocthanhdao0210 19-11-2023 12 6 Download
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This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.
16p viberkshire 09-08-2023 12 4 Download
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This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.
210p runthenight04 02-02-2023 6 1 Download
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This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.
229p runthenight04 02-02-2023 6 2 Download
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This paper examines the impact of voluntary International Financial Reporting Standards (IFRS) adoption on financial reporting of financial and non-financial entities in Vietnam. It analyses whether the relevance of financial information is higher under IFRS than the information provided in financial statements prepared under Vietnam accounting standards (VAS). Our research includes 6 listed companies on the Ho Chi Minh Stock Exchange (HoSE) for the period of 2012-2018.
9p alucardhellsing 04-05-2022 22 3 Download
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The research, based upon data collected from 273 enterprises, uses the Theory of Planned Behavior (TPB) to identify and estimate the degree to which factors the ability to apply IFRS in listed nonfinancial enterprises has been affected.
13p trinhthamhodang11 04-05-2021 20 3 Download
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The overall research objective of this dissertation is to study factors affecting the application of IFRS standards in Vietnamese enterprises.
27p trinhthamhodang8 20-10-2020 27 1 Download
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This study examined the adequacy of financial reports with the objective of determining if there exist significant differences in four proxies of financial reporting quality: earnings, conservatism; accruals and average financial reporting quality before and after the adoption of IFRS in Nigeria. Data were sourced from the published audited financial statements and accounts of firms quoted on the Nigeria Stock Exchange (NSE).
20p cleopatrahuynh 01-06-2020 17 1 Download
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The current study was performed with the objectives of measuring relationship between profitability and market capitalization and to analyze the challenges faced by listed firms of various countries in association with the implementation of IFRS.
12p kelseynguyen 26-05-2020 17 3 Download
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The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption).
10p kelseynguyen 26-05-2020 19 1 Download
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The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design.
10p tocectocec 24-05-2020 23 0 Download
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Chapter 37 - First-time adoption of international financial reporting standards: IFRS 1. The main contents of the chapter consist of mains parts: Related standards, IFRS 1, current GAAP comparisons, looking ahead, end-of-chapter practice.
21p thuongdanguyetan03 18-04-2020 18 3 Download
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The ideas are consistent with the opinion that preparing IFRS financial statements will improve the transparency of financial statements. However, experts think that the biggest challenge when adopting IFRS is associated with high expenses.
14p tozontozon 25-04-2020 8 1 Download