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.
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Showing 1 to 20 of 24 for “"International Financial Reporting Standards (IFRS)"”.
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International financial reporting standards (IFRS): exploring financial evidence from Australia, Germany, Greece, the UK and the US
This project relates to the financial effects of the official adoption of International Financial Reporting Standards (IFRS) in 2005. IFRS is a set of unique, high-quality standards that aim to increase the transparency and comparability of information in firms’ financial statements. However, since …
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The value relevance of accounting measures based on international financial reporting standards (IFRS) before, during and after hyperinflation period in Zimbabwe
This study examines the value relevance of International Financial Reporting Standards (IFRS) based accounting measures for the periods before, during and after hyperinflation in Zimbabwe. The study uses a sample of 30 listed companies for the entire period from 1996 to 2013. It uses the fixed …
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Viðskiptavild : breytingar eftir innleiðingu IFRS
… reikningsskilastaðlarnir, á frummálinu nefndir 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 …
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The Effect of IFRS Adoption on the Predictive Ability of Aggregate Accruals for Economic Growth
… (GDP) is greater for countries that adopted 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 …
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The Real Effects of Opacity: Evidence from Tax Avoidance
… on a significant real consequence of an opaque financial reporting information environment: increased corporate tax avoidance. Using an international sample of firms, I find that firms with a more opaque information environment, as measured at both the firm and country level, exhibit higher …
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Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand
… of accounting quality in Thailand after adopting International Financial Reporting Standards (IFRS) in its domestic accounting system. The accounting quality consists of three properties of earnings– earnings persistence, value relevance and earnings timeliness. This research examines the …
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A corporate failure prediction model for non-financial South African corporates incorporating best practices used by the credit industry
… expectation of an increase in South African non-financial corporate failure, where advance prediction thereof will become even more important. A number of South African non-financial corporate failures have occurred following the financial crisis. In addition, South Africa experienced a watershed …
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Takeover gains and the recognition of identifiable intangible assets
… periods before and after the introduction of International Financial Reporting Standards (IFRS) in 2005, which changed the accounting treatments for identifiable intangible assets and goodwill. In the period prior to the transition to IFRS, there is evidence that firms recognising identifiable …
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Disclosure and Compliance Practices and Associated Corporate Characteristics - A Study of Listed Companies in India
… disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working …
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Investigating the Role of International Financial Reporting Standards as a Barrier to Trade in Accounting Services
This study examines the impact of IFRS adoption on bilateral trade of accounting services. Services are the largest portion of the United States economy, and the US regularly reports an overall trade surplus for services. Conversely, the US accounting services sector consistently reports a trade …
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Value Relevance of IFRS and the Effect of the Financial Crisis: Evidence from European financial firms
This thesis investigates the value relevance 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 …
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Do IFRS adoption, financial analysts and earnings quality affect the informativeness of stock price?Evidence from the UK
… study examines whether the mandatory adoption of International Financial Reporting Standards (IFRS) affects stock price informativeness, as measured by the extent to which firm-specific information is capitalised into the stock price. Using a sample of 6,367 firm-year observations from 970 …
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… Many thought the convergence between GAAP and International Financial Reporting Standards (IFRS) would provide relief. However, given the convergence to IFRS is seemingly postponed for eternity, the call for increased disclosure requirements, and the economic struggles facing many SME companies …
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The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
… influence unlisted companies’ compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… 2008) requires companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the …
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An analysis of the effect of IFRS adoption in Nigeria on the quality of published financial information
The study examines the effects of the adoption 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 …
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IFRS 17 and its effects on financial performance and the statement of financial position: a comparative analysis of the South African insurance companies including banks
… for valuable assets. The introduction of International Financial Reporting Standards (IFRS) 17 by the International Accounting Standards Board (IASB), effective from 1 January 2023, resulted in a change in the measurement requirements of insurance contracts compared to IFRS 4. This study …
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
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), …
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The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… firms are required to prepare their consolidated financial statements in accordance 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 …
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