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47.484  Articles
1 of 4.749 pages  |  10  records  |  more records»
The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study ... see more

AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and foll... see more

This study aims at measuring the total impact of the IFRS (International Financial Reporting Standards) implementation on Brazilian firms’ income and equity, by using the inverse of Gray- Weetman’s (1980, 1998) conservatism/comparability index. The study ... see more

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms’ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This researc... see more

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting... see more

The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics.  Characteristics of the company used in this study ... see more

In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, ... see more

Abstract— The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is ... see more

It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed. Methodologically, the bakeries and pastries of Valledupar were characterized, a diagnosis was ma... see more

1 of 4.749 pages  |  10  records  |  more records»