Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Management and Governance"
DOI: 10.1007/s10997-018-9409-9
Abstract: We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the… read more here.
Keywords: legitimacy theory; may explain; ifrs; legitimacy ... See more keywords
Does IFRS reduce IPO underpricing? evidence from China
Sign Up to like & getrecommendations! Published in 2020 at "Finance Research Letters"
DOI: 10.1016/j.frl.2020.101673
Abstract: Abstract In this study, we examine whether the adoption of convergent-IFRS in China reduces IPO underpricing, which is of interest to investors and regulators. Using panel data from 2,666 non-financial IPOs of A-shares listed on… read more here.
Keywords: ipo underpricing; evidence; ifrs; ifrs reduce ... See more keywords
Clinical predictors of invasive fungal rhinosinusitis in a tertiary pediatric hospital.
Sign Up to like & getrecommendations! Published in 2022 at "International journal of pediatric otorhinolaryngology"
DOI: 10.1016/j.ijporl.2022.111065
Abstract: OBJECTIVES Invasive fungal rhinosinusitis (IFRS) is a potentially fatal disease that affects the severely immunocompromised and requires aggressive treatment. The objective of this study is to better describe predictors of biopsy positivity in patients at… read more here.
Keywords: ifrs; pediatric hospital; ifrs ifrs; fungal rhinosinusitis ... See more keywords
The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards
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DOI: 10.1111/1911-3846.12281
Abstract: Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards when… read more here.
Keywords: regime standards; contrast effects; accounting; ifrs ... See more keywords
How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?
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DOI: 10.2308/jiar-51807
Abstract: ABSTRACT: Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by… read more here.
Keywords: local adoption; ifrs; comparability; adoption ifrs ... See more keywords
Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS
Sign Up to like & getrecommendations! Published in 2020 at "European Journal of Anaesthesiology"
DOI: 10.24843/eja.2020.v30.i05.p05
Abstract: The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have… read more here.
Keywords: ifrs; agribusiness companies; ifrs convergence; earnings management ... See more keywords