Listar por tema "IFRS transition"
Mostrando ítems 1-2 de 2
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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 ... -
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 ...