Purpose This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters. Design/methodology/approach The authors use robust econometric estimation a sample 314 firms from both IFRS adopting countries. Findings find that is positively significantly associated with an increase in for adopters, but very weak ...

The application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies financial markets and improve communication reporting. However, extant studies have suggested that the introduction IFRS increased narrative complexity, owing demand for more Considering accounting complexity can be either informative (enhancing understanding) or n...

OBJECTIVE To define the causes of injuries to players in English professional football during competition and training. METHOD Lost time injuries to professional and youth players were prospectively recorded by physiotherapists at four English League clubs over the period 1994 to 1997. Data recorded included information related to the injury, date and place of occurrence, type of activity, an...

This study adopts a two?step approach to highlight the disclosure quality channel that drives economic consequences of IFRS adoption. helps address identification challenge noted by prior research and offers direct evidence on role quality. In first step, we document impact mandate changes in proxied granularity line item financial statements. We find IFRS?adopting firms provide more disaggrega...

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and implication for policy. The study investigated how affects level Africa. is one foundational studies, which has at both macro cross-country levels. approach presents better inclusive evidence support reforms provides basis validate regulatory apprehensions suspicions adverse impact adoption. uses data ...

For the purpose to provide scholars with a more quantifiable and visualized snapshot of realm IFRS research (lingua franca in global business today) we conducted scientometric review 973 articles related issue published during period from 2009 2020 indexed Web Science Core Collection. The findings show that number has been increasing year by year. on produced chiefly USA, England, Australia, Ch...

This article presents a vector fitting (VF) algorithm-based robust circuit and controller parameters’ identification method for grid-connected voltage-source converters (VSCs). The $dq$ -domain impedance frequency responses (IFRs) of ...

By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The authorities both standards noted that developed increase transparency of lease transactions provide more relevant and comparable information. We compare two Brazili...