Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany
Sign Up to like & getrecommendations! Published in 2019 at "Advances in Accounting"
DOI: 10.1016/j.adiac.2019.100445
Abstract: Abstract This study examines the effect of mandatory adoption of IFRS on the accrual anomaly in Germany. Using the setting in Germany between 2002 and 2008, we find that the accrual anomaly occurs between 2002… read more here.
Keywords: adoption; accrual anomaly; mandatory adoption; adoption ifrs ... See more keywords
Early Impact on Outpatients of Mandatory Adoption of the Diagnosis-Related Group-Based Reimbursement System in Korea on Use of Outpatient Care: Differences in Medical Utilization and Presurgery Examination.
Sign Up to like & getrecommendations! Published in 2018 at "Health services research"
DOI: 10.1111/1475-6773.12749
Abstract: OBJECTIVE To explore the impact of mandatory adoption of diagnosis-related groups (DRGs) on the use of outpatient care in Korea. DATA SOURCES National Health Claim data from 2,022 hospitals and 1,029,101 admission cases during 2011-2014:… read more here.
Keywords: system; mandatory adoption; use outpatient; adoption ... See more keywords
MANDATORY ADOPTION OF INTERNATIONAL FINANCIALREPORTING STANDARDS (IFRS) BY NIGERIAN LISTED BANKS: ANYIMPLICATION FOR VALUE RELEVANCE?
Sign Up to like & getrecommendations! Published in 2017 at "International Journal of Approximate Reasoning"
DOI: 10.12816/0036831
Abstract: In January 2012 Nigeria adopted IFRS. Sequel to that adoption, the pressing question agitating the minds of researchers as well as other stakeholders in financial reporting is whether the mandatory adoption of IFRS has given… read more here.
Keywords: value relevance; mandatory adoption; value; adoption ... See more keywords