Πλοήγηση ανά Θέμα "International Financial Reporting Standards"
Αποτελέσματα 1-5 από 5
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Accounting disclosure and firms' financial attributes: Evidence from the UK stock market
(2008)This paper focuses on the disclosure of accounting information in the financial statements of UK firms. The primary objective of the study is to analyse the financial characteristics of firms that provide extensive ... -
Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market
(2012)This study examines the association between IFRS implementation, hedging and earnings management. It identifies the financial attributes of firms that utilise hedging and explores the IFRS transition process for hedgers ... -
International Financial Reporting Standards and the quality of financial statement information
(2010)This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to ... -
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
(2010)This study investigates the effects of the transition from Greek GAAP to IFRS on the financial results of Greek listed firms. The study also examines the factors associated with the provision of voluntary IFRS disclosures ... -
Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs
(2012)Purpose: The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK ...