IFRS Adoption
Mandatory IFRS adoption in Brazil and firm value
... wholesale adoption of the IFRS, and the previously considerable gap between its national GAAP and IFRS readily lend the scenario to research, which thus far finds small or inconsistent results when ...
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Impact of the IFRS Adoption on Financial Assets and Liabilities. Empirical Evidence from Bucharest Stock Exchange
... the IFRS adoption was drastic, rapid, sustained and sometimes contradictory (Albu et ...the IFRS (Cuzdriorean et ...the IFRS-related ...adopt IFRS in the individual ...mandatory ...
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
... of IFRS adoption on information quality and the capital market, and there is a predominance of samples including a large number of ...rule, IFRS adoption has a positive effect, but it depends ...
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IFRS adoption in China and its implication: the case of Chinese listed companies
... das IFRs na China e suas ...as IFRS? Quais são os novos padrões contabilísticos na China? Qual a diferença entre as novas normas contabilísticas da China (CAS) e as IFRS? Para analisar os diferentes ...
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ACCOUNTING CONSERVATISM BEFORE AND AFTER IFRS ADOPTION IN PORTUGAL AND SPAIN: A COMPARISON WITH THE UK
... O processo de regularização do IVA em créditos de cobrança duvidosa Paula Cristina Gonçalves Pereira; Carlos Barros José de Campos Amorim A Auditoria Fiscal às Ajudas de Custo Andreia F[r] ...
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Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures
... On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international ...
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Mandatory adoption of IFRS and earnings management in emerging countries: the role of national culture
... According to Nabar and Boonlert-U-Thai (2007), the national culture is a determining factor for accounting decisions and should be considered by the regulatory bodies that establishes and requires the IFRS ...
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THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case
... company to choose the fair value to decrease information asymmetry. Similarly, Nikolaev and Christensen (2009) investigated which companies implemented the fair value accounting for non-financial assets after IFRS ...
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Rev. contab. finanç. vol.25 número65
... of IFRS imple- mentation in Brazil derives from that, on the one hand, there is a growing capital market in the country (in 2011 the Brazilian Stock Exchange – BM&FBovespa – was the world’s eighth in ...to ...
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A Work Project, presented as part of the requirements for the Award of a Masters De- gree in Finance from the NOVA – School of Business and Economics Worldwide Convergence of IFRS: Evidence from the Global Automotive Industry
... The automotive is the perfect industry for this paper. First of all, it represents a significant part of GDP worldwide (“3 percent of all GDP output”(Klink, Mathur, Kidambi, & Sen, 2014)) and is on the rise (as ...
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pt 1808 057X rcf 28 75 00407
... (IFRS) adoption and corporate tax ...that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and ...
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A adoção das IFRS em Angola
... of adoption of International Financial Reporting Standards in Angola, and how the process should be developed as well as the institutional and company implications if the IFRS are ...the adoption of ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS: A WAY FOR GLOBAL CONSISTENCY
... Study Area This study has been completed by incorporating the provisions of IFRS adopted / to be adopted by the companies running business in India. We have taken few companies for the purpose of comparison of ...
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Rev. contab. finanç. vol.26 número68
... of IFRS adoption on information quality and the capital market, and there is a predominance of samples including a large number of ...rule, IFRS adoption has a positive effect, but it depends ...
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Advances and opportunities in international accounting research
... Mandatory IFRS adoption provided new and potentially greater opportunities for ...of IFRS seeking benefits such as greater access to and lower cost of capital, improving earnings quality and ...
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IASIFRS Mandatory Adoption and Cross-Border MA
... For instance, Daske, Leuz et al. (2008) find that both market liquidity and companies’ cost of capital increase when the IFRS are introduced. In particular, there is evidence for capital markets positive effects ...
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Rev. contab. finanç. vol.28 número73
... that adoption of the IFRS framework cannot be seen as the only guide to accounting information ...if adoption of the IFRS framework was enough to increase the quality of accounting earnings, ...
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The macroeconomic determinants of the adoption of IFRS for SMEs
... full IFRS adoption (Archambault & Archambault, 2009; Clements, Neill, & Stovall, 2010; Hope, Jin, & Kang, 2006; Lasmin, 2011; Ramanna & Sletten, 2014; Ritsumeikan, 2011; Shima & Yang, ...
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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 the development of international ...the ...
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Rev. contab. finanç. vol.28 número75
... (IFRS) adoption and corporate tax ...that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and ...
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