We examine whether the adoption of International Financial Reporting Standards (IFRS) affects economic growth in developing economies and investigate role that country-level institutional quality plays relationship. Using a panel data averaged over three non-overlapping years, from period 1996 to 2013, for 78 countries employing efficient two-step system generalised methods moment (GMM) estimat...

Purpose The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, study facilitates policy-making for accounting economic standard setters also points out conflicting viewpoints in the current literature, thus, ...

Purpose: The assessment of the scope and quality disclosures about BCUCC, which are excluded from IFRS, published by Polish public companies in their annual financial reports prepared following IFRS. Design/Methodology/Approach: research uses qualitative quantitative methods. methodology was based mainly on critical analysis literature subject, methods, content statements, synthesis results. Fi...

The purpose of this study is to analyze and review the differences between reporting changes in equity before after adoption IFRS, as well impact on return investments. sample used a manufacturing company listed Indonesian Stock Exchange for four years from 2008 2011. Intentional sampling was method number samples 16 132 manufacturers. Explanations are type research. Data analysis methods simpl...

Este artigo tem por objetivo avaliar a efetividade do Pronatec sobre o salário de reinserção, tempo emprego e empregabilidade dos trabalhadores que participaram cursos programa no IFRS, campus Rio Grande em 2013 2014. Para tanto, foi aplicado método Diferenças com os dados identificados da Relação Anual Informações Sociais – RAIS para período 2011 2018. Os resultados apontam oferecidos pelo IFR...

Abstract. The introduction of International Financial Reporting Standards (IFRS) has led to a fundamental change in financial reporting requirements. They aim present the company’s opportunities and risks such way that objectives management can be assessed by third parties other parties. This article discusses basic requirements must meet context accounting accordance with IFRS. To obtain truth...

Purpose This study aims to examine whether there are differences between financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and local accounting standards terms of its ability present the conditions companies listed on Saudi Stock Exchange as one emerging markets. Design/methodology/approach Data variables were obtained from published 67 during p...

The prices of wine is a key topic for market participants interested in valuing their stock, including dealers, restaurants or consumers who may be interested in optimizing their purchases. As a closely related issue, re-valuation is the need to regularly update the value of a stock. This need is especially met by fund managers in the growing industry of wine as an investment. In this case, fai...