Global ETD Search

Investigating the corporate accounting regulations and factors influencing the adoption of international accounting standards (IAS) in Libya

El-Firjani, ELiverpool John Moores University2010

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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

Paananen, MariUniversity of North Texas2003

… Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital …

unt Repository record for Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications (opens in a new tab)

A Comparative Study of the Usefulness of Accounting Systems

Yaekura, TakashiUniversity of Illinois at Urbana-Champaign2015

… of this study is to test whether the U.S. accounting system is more useful than other accounting systems in estimating firms' value by using a new method of comparing alternative accounting systems. This method examines whether one accounting system is superior to another accounting system …

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Corporate value creation for Japan's construction firms in the shrinking and changing domestic market

Kanari, Masahiko, 1968-Massachusetts Institute of Technology2003

… disappearing. In addition, the introduction of International Accounting Standards (IAS) ruthlessly discloses the real financial conditions of Japan's firms and drives the firms to adverse circumstances. The firms have to sustain these changes and compete to survive in the shrinking market. It is …

mit Repository record for Corporate value creation for Japan's construction firms in the shrinking and changing domestic market (opens in a new tab)

The Quality of Corporate Annual Reports: Evidence from Libya

Bribesh, Fathi Naser2006

… bank credit officers; chief executives; and accounting professionals. The second method was based on analysing a sample of corporate annual reports published by Libyan companies. The analysis aimed to identify the level of corporate disclosure as well as to what extent Libyan companies do …

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Formulation of weighted disclosure indices and its application in evaluating accounting disclosure and financial performance of listed firms

Abasi, Alex Kwame2024

… novel weighted disclosure indices for evaluating accounting disclosure in financial statements, and apply them in a multivariate regression analysis together with agency costs and economic value-added metric, to study listed firms on the Johannesburg Stock Exchange (JSE) and the Ghana Stock …

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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa

Van Staden, LeaniNorth-West University2011

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), …

nwu-za Repository record for Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa (opens in a new tab)