Adoption of the IFRS
Mandatory IFRS adoption in Brazil and firm value
... and the propensity-score matching, this study focuses on firm-level Tobin´s q and Market-to-book outcomes for Brazilian firms who in 2008 were required by Law ...adopt the full International Financial ...
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Impact of the IFRS Adoption on Financial Assets and Liabilities. Empirical Evidence from Bucharest Stock Exchange
... set of data has a stronger impact on ROE: RAS or IFRS? The impact of the IFRS adoption has been measured and statistically tested through the index of ...
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Rev. Adm. Pública vol.50 número2
... with the Ipsas. Nevertheless, the head of the Directorate General for National Governmental Accounting (DGCGN), in a personal interview with the authors, observed that in the ...
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THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case
... choose the fair value to decrease information ...implemented the fair value accounting for non-financial assets after IFRS ...in the measurement of their investment properties since ...
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
... examine the effect of IFRS adoption on information quality and the capital market, and there is a predominance of samples including a large number of ...countries. ...
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Mandatory adoption of IFRS and earnings management in emerging countries: the role of national culture
... with the potential to improve the quality of accounting information considering, among other factors, the fact that they are principles based rules and may, therefore, better reflect ...
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Rev. bras. gest. neg. vol.17 número54
... measure the impact of the mandatory adoption of full IFRS, regarding both net income and shareholders’ equity, as well as total assets of companies, this research used ...
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Advances and opportunities in international accounting research
... part of the economic infrastructure to support and enhance global ...Mandatory IFRS adoption provided new and potentially greater opportunities for ...mandated the use of ...
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Rev. contab. finanç. vol.28 número75
... on the level of book-tax conformity and the country’s decision to maintain or modify this level of conformity ater adopting IFRS, companies’ taxable income could be ...adopted ...
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IFRS adoption in China and its implication: the case of Chinese listed companies
... is the inevitable trend in today’s world economic development. The main process is the internationalization of trade and the internationalization of ...up of trade ...
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Rev. contab. finanç. vol.28 número73
... investigate the existence of heterogeneity in earnings quality between diferent classes of companies ater the adoption of the International Financial Reporting Standards ...
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Artigo EAA 2015 Glasgow (com autores)
... to the pre and post period of IFRS 8 adoption, the estimated competitive harm model showed similar results on both ...and the level of business segment ...confirm ...
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DE SÃO PAULO PUC-SP LUIZ HENRIQUE VALÉRIO
... increasing adoption of the international financial reporting standards (IFRS) is the result of changes occurred in the last two decades, economy globalization, and ...
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The macroeconomic determinants of the adoption of IFRS for SMEs
... 2007). The World Bank emphasises the importance of financial reporting in its development strategy for better financial markets and accountability (Kaya & Koch, ...One of the ...
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Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures
... )n the last two decades there were realized numerous empirical studies on the economic effects of )FRS adoption, underlining the opportunity of )FRS adoption by ...
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Rev. contab. finanç. vol.25 número66
... that the adoption of IFRS increased the associative capacity of book proit, reduced informational timing to not signiicant levels, and it had no impact on conditional conserva- ...
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RAM, Rev. Adm. Mackenzie vol.18 número6
... adopt the International Financial Reporting Standards (IFRS). The adoption of IFRS in Brazil assumes the untying between financial and tax accounting, which suggests that ...
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Contribution To The Study Of Reproduction Parameters Of The European Conger Eel Conger Conger Linnaeus 1758 From The Western Algerian Coasts Oran Bay Algeria
... peak, the first in early winter, in January 2012, (1.15 % ± 0.66 %) and the second in the late winter, in March 2011, ...reached the lowest value in autumn. However, the higher values ...
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CONTINUOUS CREATION IN THE PROBABILISTIC WORLD OF THE THEOLOGY OF CHANCE
... at the very begin- ning note that God, when He brings about the existence of x and its essential parts, determines the range and kind of its possible accidental properties as well as ...
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ADOPTION OF THE PARIS AGREEMENT
... Recognizes the importance of adequate and predictable financial resources, including for results-based payments, as appropriate, for the implementation of policy approaches and positive ...
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