The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
Sign Up to like & getrecommendations! Published in 2021 at "Finance Research Letters"
DOI: 10.1016/j.frl.2021.102068
Abstract: Abstract Loan loss provisions (LLP) are relatively large accruals for commercial banks. The discretionary nature of LLP makes them particularly useful in examining the impact of regulations on managerial behaviour. The accounting standards in emerging… read more here.
Keywords: loss provisions; loan loss; accounting standards;
Firm value and market liquidity around the adoption of common accounting standards
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Accounting and Economics"
DOI: 10.1016/j.jacceco.2018.11.001
Abstract: Abstract The adoption of common accounting standards generates both a precision effect and a network effect. When firms use common standards, investors can leverage their knowledge about the standards to process more financial reports. Embedding… read more here.
Keywords: common accounting; firm value; adoption common; adoption ... See more keywords
Building legitimacy for European public sector accounting standards (EPSAS)
Sign Up to like & getrecommendations! Published in 2019 at "International Journal of Public Sector Management"
DOI: 10.1108/ijpsm-12-2018-0264
Abstract: Purpose The purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues intertwine when a new standard-setting system is developed.… read more here.
Keywords: accounting standards; public sector; sector accounting;
Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China
Sign Up to like & getrecommendations! Published in 2018 at "Australian Accounting Review"
DOI: 10.1111/auar.12226
Abstract: This study investigates the effect of China's new accounting standards (which converged with International Financial Reporting Standards (IFRS) in 2007) on a new market‐based attribute of earnings quality – earnings transparency (defined as the explanatory… read more here.
Keywords: accounting standards; audit fees; earnings transparency; accounting ... See more keywords
The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks
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DOI: 10.3390/su12093535
Abstract: This study examines how mandatory adoption of International Financial Reporting Standards (IFRS) in European countries affects banks’ cost of equity. Supporters of IFRS argue that its adoption improves the quality of accounting information, which in… read more here.
Keywords: equity; cost equity; adoption; banking ... See more keywords