Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil by Talyta Eduardo Oliveira, Antonio Carlos Coelho

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Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil by André Aroldo Freitas de Moura, Antônio Carlos Coelho

“…We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960) structural break forecast test, controlling for changes originating from the macroeconomic environment as well. …”
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The Practice of Accounting Standards And Performance Of Commercial Banks In Kabale Municipality, South Western Uganda by Mbabazi, Mannex, Moses, Agaba

Subjects: “…Accounting Standards, Performance of Commercial Banks, Kabale Municipality, South Western Uganda…”
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INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA by Salaudeen Ibrahim, Abdul-Hakeem Shuaib, Mubaraq Sanni

“…The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. …”
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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

“…The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect. …”
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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

“…The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect. …”
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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions by Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende

“…All results show the positive effect of adopting international accounting standards, which is an information aimed at the investor. …”
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VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS by Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse

“… Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of other comprehensive income. …”
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IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH by Eniola Ayisat Sulaiman, Wasiu Ajani Musa, Abubakar Sadiq Kasum

“…This study recommended among others that regulatory authorities should enforce appropriate application of accounting standard in order to reduce discretionary accruals and avoid manipulation of discretionary expense. …”
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Earnings Management and Valuation of Biological Assets by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro

“…The firms were investigated with regard to: a) disclosure of the discount rate, b) BM&FBovespa corporate governance levels; and c) adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41). We analyzed 31 firms with significant biological assets from 2010 to 2012. …”
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The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies by Roberto Carlos Klann, Ilse Maria Beuren

“…This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. …”
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The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea by Dongjoon Choi, Inkyung Yoon, Hansol Lee

“…Following the supervision (2018–2022), improved adherence to accounting standards has enhanced matching quality, underscoring the regulatory intervention’s effectiveness. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“…Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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Disclosure de instrumentos financeiros segundo as normas internacionais de contabilidade: evidências empíricas de empresas brasileiras by Rodrigo Fernandes Malaquias, Sirlei Lemes

“…Este trabalho foi desenvolvido com o objetivo geral de analisar o nível de disclosure das demonstrações financeiras de empresas brasileiras em relação aos requerimentos dispostos pelo IASB (International Accounting Standards Board) para evidenciação de instrumentos financeiros. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“…Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
Get full text