Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
Sign Up to like & getrecommendations! Published in 2017 at "Research in International Business and Finance"
DOI: 10.1016/j.ribaf.2017.07.114
Abstract: Abstract This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012… read more here.
Keywords: value relevance; ifrs adoption; value;
IFRS adoption and firm value: African evidence
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DOI: 10.1080/01559982.2020.1766755
Abstract: ABSTRACT We examine the impact of the adoption of International Financial Reporting Standards (IFRS) on firm value using a sample of African listed firms selected over the 2000–2015 period. Our results show that the adoption… read more here.
Keywords: ifrs adoption; adoption firm; value; firm value ... See more keywords
IFRS and value relevance
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DOI: 10.1108/jaar-05-2015-0041
Abstract: Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and… read more here.
Keywords: value relevance; ifrs adoption; value; ifrs firms ... See more keywords
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*
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DOI: 10.1111/1911-3846.12611
Abstract: We investigate the effect of mandatory international financial reporting standards (IFRS) adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial… read more here.
Keywords: trade; trade credit; ifrs adoption; financial reporting ... See more keywords
Does Convergent-IFRS Adoption in China Increase Audit Fees?
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DOI: 10.1142/s021909152050006x
Abstract: The aim of this study is to investigate whether the adoption of convergent-International Financial Reporting Standards (IFRS) in China affects the audit fees of initial public offerings (IPO) firms. An empirical regression analysis using panel… read more here.
Keywords: ifrs adoption; audit fees; convergent ifrs; audit ... See more keywords
The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies
Sign Up to like & getrecommendations! Published in 2022 at "PLoS ONE"
DOI: 10.1371/journal.pone.0265688
Abstract: International Financial Reporting Standards (IFRS) ’s adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This paper’s main objective is… read more here.
Keywords: banking; quality; accounting quality; ifrs adoption ... See more keywords
The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital
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DOI: 10.2308/jiar-52192
Abstract: ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the peri... read more here.
Keywords: ifrs adoption; culture relationship; effect national; adoption cost ... See more keywords
Does a Firm’s Corporate Governance Enhance the Beneficial Effect of IFRS Adoption?
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DOI: 10.3390/su11030885
Abstract: Prior literature suggests that the effect of adopting the International Financial ReportingStandards (IFRS) could vary by country-specific or firm-specific factors. In particular, we focus onthe effect of the strength of corporate governance of a firm,… read more here.
Keywords: effect ifrs; corporate governance; ifrs adoption; governance ... See more keywords