Muscle spindle proprioceptive receptors play a primary role in encoding the effects of external mechanical perturbations to the body. During externally-imposed stretches of passive, i.e. electrically-quiescent, muscles, the instantaneous firing rates (IFRs) of muscle spindles are associated with characteristics of stretch such as length and velocity. However, even in passive muscle, there are h...

This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...

The research is to examine the effects of adopting international financial reporting system (IFRS) on modern banking industries and monetary firms, particularly through a study South Eastern region country. literature shows that there need understand (IFRS), in area. applied percentage analysis, descriptive statistics, chi-square correlation analysis data system. result response hypothesis disa...

Purpose- The purpose of this study is to explain the differences between IFRS and Turkish Tax Procedure Law (TPL), give information about how financial statements are presented according TPL IFRS, show presentation in practice by specifying theoretical application two frameworks. Methodology- Within scope research, balance sheet income were explained detail terms applications on account basis, ...

Financial markets play a vital role in shaping corporate behaviour, impacting financial decisions ranging from investment and mergers/acquisitions to payout policies management renumeration. markets, however, are prone irrational sentiments trade, driving prices away fundamental values, with the potential distort and, hence, efficiency. It is important, therefore, examine extent which regulator...

We examine whether requiring (IFRS) versus allowing (UK GAAP) conditional capitalisation of development expenditure affects the extent to which conveys more information about future earnings, relative expensing. show that results in current returns incorporating earnings than expensing under UK GAAP but not IFRS. i.e., amount incorporated into market prices capitalisers is same as from firms R&...

This paper studies whether creditors trust and use IFRS-based information in the context of private firm loan decisions. Through an institutional theory lens, based on collected from 108 bankers, we find that IFRS numbers are more trusted used than local-GAAP (non-IFRS Standards-based) numbers. Differences countries’ formal informal institutions related to observed cross-country differences fin...

This paper examines the tools that managers use to meet or beat analyst forecasts in post-International Financial Reporting Standards (IFRS) period, using a sample of UK firms for period 2005 2015. Our results are consistent with view utilize both classification shifting and managerial guidance hit forecasts. The suggest more likely continue exercise their discretion these two following adoptio...