We investigate the effect of International Financial Reporting Standards (IFRS) mandatory adoption on earnings quality, and how auditor type (Big 4 vs. non-Big 4) could moderate this relationship. Standard setters argue that IFRS would lead to improving accounting information quality. our findings suggest is associated with higher quality (lower abnormal accruals). However, results do not provi...

In diesem Open-Access-Buch wird der Prozess Entwicklung von IFRS betrachtet und anhand einer Analyse Comment Letter Unternehmen untersucht.

Survival analysis is one of the techniques that could be used to predict loss given default (LGD) for regulatory capital (Basel) purposes. When using survival model LGD, a proposed methodology weighted (DWSA) method. This paper aimed at adapting DWSA method (used Basel LGD) estimate LGD International Financial Reporting Standard (IFRS) 9 impairment requirements. The allows over recoveries, weig...

In this paper, a stochastic configuration based fuzzy inference system with interpretable rules (SCFS-IFRs) is proposed to improve the interpretability and performance of determine autonomously an appropriate model structure. The SCFS-IFR first accomplishes through linguistic (ILFRs), which endows clear semantic interpretability. Meanwhile, using incremental learning method on configuration, ar...

The increasing prevalence of IFRS adoption has resulted in enhanced transparency, accounting quality, and comparability financial information among firms, especially emerging markets worldwide, including India. Nonetheless, the question whether led to improved firm performance persists. To address this question, study examines impact transitioning from India’s GAAP-based standards IFRS-converge...