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218.968  Articles
1 of 21.898 pages  |  10  records  |  more records»
The purpose of this study was to determine the impact of institutional variables, risks, and dependence on the voluntary application of international financial reporting standards. The study used a quantitative research method based on regression analysis... see more

Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framewo... see more

AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings are... see more

The purpose of this paper is to present the results of an investigation whose objective is to analyze the application of International Financial Reporting Standards in SMEs located in the Colombian-Venezuelan border area. The analysis of favorable or unfa... see more

The existence of particular accounting and reporting systems for companies operating in different countries creates a difficulty in making comparisons among these companies. One of the most important attempts to fix this problem is the enforcement of IFRS... see more

We investigate the impact of Chief Executive Officer (CEO) changes on International Financial Reporting Standards (IFRS) reconciliation. Since January 1st, 2011 all Korean listed companies are required to adopt IFRS in their separate and consolidated acco... see more

Developments in the global capital market have made the adoption of International Financial Reporting Standard (IFRSs) more significant than ever before. The purpose of this study is to examine the accountants’ perception of IFRSs adoption in Yemen. We al... see more

The aim of this study is to examine the effect of adopted International Financial Reporting Standards (IFRS) adoption on the earning yield and earning per share of quoted banks in Nigeria. The study made use of cross sectional data obtained for a period o... see more

The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an eas... see more

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