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Andian Ari Istiningrum 10.21831/economia.v8i1.796
Pág. 1 - 10
Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS t...
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Woo Jae Lee
The harmonization of accounting standards has been an international trend in the past two decades. As of 2018, 144 of 166 profiled jurisdictions require the use of International Financial Reporting Standards (IFRS). Nevertheless, there is mixed evidence ...
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Elizabeth H. Turner and Clark M. Wheatley
In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-coll...
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Khandokar Istiak, John Reid Cummings, Robert Forrester and Macy Adams
We investigate the impact of vulnerability and the law of justice indicators on the decision to adopt International Financial Reporting Standards (IFRS) by 133 countries. Applying robust Logit and Probit models to 2021 cross-sectional data, we find that ...
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Milan Van Wyk,Danie Coetsee
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr...
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P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera
Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa...
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Jaeyon Chu, Kyongsun Heo and Jinhan Pae
Prior literature suggests that the effect of adopting the International Financial Reporting Standards (IFRS) could vary by country-specific or firm-specific factors. In particular, we focus on the effect of the strength of corporate governance of a firm,...
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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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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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Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee
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 fol...
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Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors can affect executiv...
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O.A. Sanyaolu,F. O. Iyoha,Stephen A. Ojeka
Pág. 279 - 284
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 ...
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José Alves Dantas,Matheus Assis Micheletto,Fernando Augusto Cardoso,Antônio Augusto Pinho França de Sá Freire
Pág. 156 - 175
O estudo teve por objetivo avaliar se há diferença entre os níveis de perdas divulgados pelos bancos brasileiros nos dois modelos contábeis ? BRGAAP e IFRS ? bem como avaliar em qual deles as estimativas de perdas refletem mais precisamente as efetivas b...
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RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
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Ana Carolina Kolozsvari,Marcelo Alvaro da Silva Macedo
Pág. 251 - 284
This research approaches the influence of smoothing on persistence, two time-series properties of the same earnings stream, considering the adoption of International Financial Reporting Standards (IFRS), in Brazil. This influence is interesting from the ...
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Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
Pág. 101 - 104
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in th...
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Aria Farah Mita,Nurul Husnah
Pág. 427 - 438
This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the a...
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Nanang Shonhadji
Pág. 133 - 144
Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expert...
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Ngoc Giau Nguyen and Ngoc Tien Nguyen
IFRS has become a global financial reporting standard, with many countries adopting it as their primary framework and others contemplating its adoption. Research on voluntary IFRS adoption sheds light on global convergence progress and its impact on acco...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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