Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 111 for “"IFRS."”.
-
Berichterstattungsqualität im IFRS-Anhang
Der internationalen Finanzberichterstattung – und darin insbesondere der Anhangberichterstattung – wird seit vielen Jahren in Praxis und Wissenschaft eine fehlende adressatengerechte Informationsbereitstellung vorgeworfen. Die Kritik deutet auf Defizite hinsichtlich Inhalt und Darstellung und somit …
-
IFRS 13 Mat á gangvirði
… breytum eins og markaðsverði, vöxtum og áhættu, IFRS 13 flokkar þessar breytur niður í þrjú þrep eftir því hversu sannreynanlegar breyturnar eru. Breytur sem falla í 1. þrep eru sannreynanlegastar og hafa mesta vægi, þær sem falla í 3. þrep eru ósannreynanlegar og hafa minnsta vægið og breytur …
-
Viðskiptavild : breytingar eftir innleiðingu IFRS
… International Financial Reporting Standards – IFRS, hafa haft miklar breytingar í för með sér fyrir reikningsskil fyrirtækja. Staðlar þessir eru yfirgripsmiklir og þykja flóknir á köflum en þykja þó nauðsynlegir þegar kemur að því að hafa reikningsskil fyrirtækja samanburðarhæf. Með síaukinni …
-
Áhrif upptöku IFRS á kennitölur fyrirtækja
Alþjóðlegir reikningsskilastaðlar eða IFRS hafa verið að ryðja sér til rúms í heiminum og leysa af innlend lög og reikningsskilavenjur til að gera reikningsskil milli landa sambærilegri. Ísland er þar engin undantekning og hafa nokkur fyrirtæki hér á landi tekið upp IFRS. Þegar IFRS er tekið í …
-
Az IFRS-ek bevezetésének szakirodalmi áttekintése
… Emmanuel T. De George 'The review of the IFRS adoption literature' című munkáját választottam, mert véleményem szerint napjaink fejlődő és globalizálódó gazdaságában fontos, hogy átláthatóbb képet kapjunk a nagyobb vállalkozásokra vonatkozó nemzetközi számviteli szabályozásról.
-
The adoption of IFRS in Poland: an institutional approach
The introduction of IFRS (International Financial Reporting Standards) in the EU in 2005 was perceived to be a major step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior …
-
Íslensk fasteignafélög og skýringarkröfur IFRS 13 um mat á gangvirði
… séu að framfylgja skýringarkröfum IFRS 13 og hvort munur sé á skýringum þeirra eftir innleiðingu staðalsins. Áhersla er lögð á íslensku fasteignafélögin sem skráð eru á markaði og skýringar þeirra bornar saman við skýringar fasteignafélaga í Svíþjóð, Noregi og Finnlandi. Skýrt er …
-
Accounting Quality under IFRS: The Effect of Country-Specific Factors
Most prior works focus on the effect of IFRS adoption itself on earnings quality using one dimension of earnings quality, and cover the early years of adoption. The present thesis seeks to investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 …
-
Implications of IFRS 16: leases - evidence from JSE-listed telecommunication companies
… the implications of the new leasing standard, IFRS 16 Leases, on companies in the Telecommunications sector of the Johannesburg Stock Exchange. The International Accounting Standards Board's upcoming Post-Implementation Review of IFRS 16 is considered in this study (International Accounting …
-
Avaliando o value relevance das informações contábeis, após adoção das IFRS no Brasil
… relevante para os investidores após adoção das IFRS, e os coeficientes dos níveis de governança corporativa não foram significativos, impedindo, assim, uma análise teórica sobre a influência dessa variável no comportamento do mercado de capitais brasileiro.
-
Bank regulation implications for managing accounting quality risk: a Basel and IFRS perspective
… on the five primary UK banks that adopted IASB’s IFRS accounting standards in 2005. The findings reveal that the changes in accounting standards resulted in the banks experiencing decreased levels of accounting quality and increased levels of exposure to financial distress risk in the period 2005 …
-
Do you have to adopt to adopt? : evidence on IFRS spillovers in conglomerates
I study the impact of a parent firm's IFRS adoption on the accounting properties of their private non-IFRS-adopting European subsidiaries. In contrast to public European firms, private European firms are typically not required to adopt IFRS. I examine the private subsidiaries that do not adopt IFRS …
-
The Effect of IFRS and SOX-like Regulations on Earnings Management in East Asian Countries
This thesis examines the effect of IFRS and SOX-like regulations on earnings management in Asian countries. Firstly, the study finds no strong evidence that IFRS convergence leads to a decline in discretionary accruals in Thailand. Institutional factors including debt and equity financing exhibit a …
-
The Effect of IFRS Adoption on the Predictive Ability of Aggregate Accruals for Economic Growth
… International Financial Reporting Standards (IFRS) than for countries that did not. I do not find a similar change in the predictive ability of aggregate cash flows following IFRS adoption. IFRS adoption also enables aggregate accruals to better predict a component of GDP (corporate profits) …
-
How IFRS 9 has impacted Deferred Tax Assets and Bank Regulatory Capital in South Africa
… risk. However, following the application of IFRS 9 from January 2018, there arose an increasing likelihood that deferred tax assets included in bank regulatory capital would increase. This was due to the expected credit loss model utilised by IFRS 9 while provisioning for loan losses. The …
-
Value Relevance of IFRS and the Effect of the Financial Crisis: Evidence from European financial firms
… of International Financial Reporting Standards (IFRS) and the effect of the financial crisis on European financial firms. The empirical work is divided into two parts. The first part examines the impact of mandatory IFRS adoption and of the financial crisis on the value relevance of accounting …
-
The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… with International Financial Reporting Standards(IFRS) (EU, 2002). This requirement represents one of the most fundamental changes to affect financial reporting in recent times. This dissertation is an examination of the introduction and impact of IFRS on the annual report and accounts of UK …
-
An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information
… of International Financial Reporting Standards (IFRS) on the quality of published financial statements in Nigeria. The study uses entire non-financial firms listed on the floor of the Nigeria Stock Exchange. The study uses eighty-seven (87) firms over a 10 years period, five years pre IFRS …
Page 1 of 6