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 42 for “"International Financial Reporting Standards."”.
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A cross-cultural study of accounting concepts applied in international financial reporting standards
… and their interpretations and judgments in financial reporting. The results reveal a set of individual-level accounting motivational values that is a more comprehensive and theoretically valid representation of the accounting sub-culture compared to the Hofstede-Gray framework. Significant …
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The Development of Accounting in Africa in the Era of International Financial Reporting Standards
… of accounting in Africa in the era of International Financial Reporting Standards. The first part of this thesis presents the first empirical test of a hypothetical classification of financial reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three …
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An analysis of compliance of selected Namibian companies with the international financial reporting standards on revenue
… practices of companies in Namibia comply with International Accounting Standards on Revenue (IAS 18 Revenue). The research problem for this study is derived from the fact that when financial statement users are analysing the financial health of a firm rely on the accuracy and reliability of …
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Investigating the Role of International Financial Reporting Standards as a Barrier to Trade in Accounting Services
… Accepted Accounting Principles while globally, International Financial Reporting Standards (IFRS) have become the dominant global accounting standard. There has been very little analysis of the macroeconomic impact of IFRS adoption and even fewer studies examining its relationship with services …
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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 relative value relevance of accounting measures based on Chinese accounting standards and those based on international financial reporting standards
… and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two …
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An Investigation into the Suitability of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Jordan
… especially for SMEs due to the requirements of financial reporting constructed for public companies as it is very complex and requires a high amount of disclosure (Fearnley and Hines, 2007, Haller and Eirle, 2008, Eierle and Haller, 2009). Hence, for the purpose of reducing essentially the …
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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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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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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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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting …
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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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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… gefinn út af Alþjóðlegu reikningsskilanefndinni (International Accounting Standards Committee, IASC) en þegar ný stofnun var sett á laggirnar, Alþjóðlega reikningsskilaráðið (International Accounting Standards Board, IASB), innleiddi ráðið staðla nefndarinnar. IFRS reikningsskilastaðlarnir …
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