Accounting Quality of UK Firms Under IFRS

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ISBN 13 :
Total Pages : 254 pages
Book Rating : 4.:/5 (881 download)

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Book Synopsis Accounting Quality of UK Firms Under IFRS by : Nelunika Samarasekera

Download or read book Accounting Quality of UK Firms Under IFRS written by Nelunika Samarasekera and published by . This book was released on 2013 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Truncated abstract] The aims of this study are to examine whether the adoption of International Financial Reporting Standards (IFRS) in the United Kingdom (UK) has resulted in better accounting quality for UK firms and the specific mechanisms which may have contributed to improvements in accounting quality post IFRS. The specific mechanisms I investigate are: (a) the greater use of fair value measurement and associated more extensive disclosure requirements imposed by IFRS compared to UK GAAP (measurement and disclosure), (b) more extensive disclosure requirements alone imposed by IFRS compared to UK Generally Accepted Accounting Principles (UK GAAP) (disclosure only) and, (c) improvements in the regulatory activities and institutional oversight systems in foreign countries that impact on cross listed firms (enforcement). Prior to the adoption of IFRS for financial years beginning 1 January 2005, UK firms reported under UK GAAP. My sample consists of 495 firms listed on the London Stock Exchange and I collect data from calendar years 2000 to mid 2009. I use eight individual measures of accounting quality in the categories of earnings smoothing, managing towards earnings targets, timely loss recognition and value relevance. Firms are said to have improved their accounting quality if they display lower levels of earnings smoothing, less management towards earnings targets, timelier loss recognition and higher levels of value relevance. My results indicate that in general, accounting quality in UK firms improved post IFRS adoption in terms of displaying less management towards earnings targets and improved value relevance. However, there is no evidence that accounting quality improved with regards to reducing earnings smoothing and improving timeliness of loss recognition. Next I investigate the specific mechanisms by which IFRS may have caused accounting quality to improve. The proxies I use to investigate the first mechanism, namely the greater use of fair value measurement and associated disclosure requirements imposed by IFRS, are financial assets, financial liabilities and intangible assets. The results show that the greater use of fair value measurement and more disclosure requirements imposed by IFRS for these three proxies led to improvements in accounting quality by reducing managing towards earnings targets. For the financial assets proxy, there was evidence that the value relevance of accounting numbers improved in terms of the relationship between returns and earnings. However, the other measures of accounting quality did not show improvements. Therefore, the overall result is mixed for this mechanism. Next I investigate the second mechanism whereby I examine whether the greater disclosure requirements alone imposed by IFRS (compared to UK GAAP) for segment reporting led to improvements in accounting quality. As these changes only increased disclosure and are not intended to change earnings measurement practices, this mechanism was tested using only the value relevance measures of accounting quality. There was no evidence that the greater disclosure requirements for segment reporting contributed to improvements in value relevance, thereby accounting quality in UK firms...

Effects of Adoption of International Financial Reporting Standards

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ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.:/5 (271 download)

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Book Synopsis Effects of Adoption of International Financial Reporting Standards by : Wai Ling Yap

Download or read book Effects of Adoption of International Financial Reporting Standards written by Wai Ling Yap and published by . This book was released on 2007 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) is said to produce higher quality accounting information, greater comparability of accounts, greater consistency of accounting processes, greater transparency between firms and lower costs of capital. However, there are arguments against the adoption of IFRS. The first objective of this study is to examine the accounting quality of IFRS earnings and equity, compared to the accounting quality of earnings and equity prepared under previous standards; that is GAAP (Generally Accepted Accounting Principles) for United Kingdom, Hong Kong, and Singapore firms. The second objective is to investigate the effect of IFRS on the accounts (earnings and equity) of the average listed firm in United Kingdom, Hong Kong and Singapore. These three countries are chosen because of their comparable historical Anglo-accounting system roots, but deviations in approaches during the accounting standards harmonization era. This study focuses on the initial adoption of IFRS, which is the most appropriate time to measure and fully capture the impact of the changes of accounting standards from GAAP to IFRS. The reason for this is because IFRS 1 First Time Adoption of International Financial Accounting Standards states that firms have to show reconciliations between previous GAAP and IFRS on (a) equity at the date of transition and the end of the latest period presented in the entity's most recent annual financial statements under GAAP, and (b) profit or loss of the latest period of the entity's most recent annual financial statements, with supplementary explanations necessary for understanding the transition. The results of this study shows the accounts of United Kingdom firms are most affected by the adoption of IFRSs when compared to Hong Kong and Singapore firms. Results also reveal that there is little evidence to conclude that financial statements prepared under IFRS are more market value relevant than financial statements prepared under GAAP.There is also little evidence to conclude that financial statements prepared under IFRSs are incrementally value relevant relative to financial statements prepared under GAAP. The conclusions are that countries that historically chose their GAAPs on selective IASs prior to the adoption of IFRSs were less affected by adjustments to companies equity and earnings. But these adjustments, even in the less harmonized companies in the United Kingdom, were not value relevant to the equity market.

Mandatory IFRS Adoption, Corporate Governance, and Accounting Accruals in the UK and Germany

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ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Mandatory IFRS Adoption, Corporate Governance, and Accounting Accruals in the UK and Germany by : Jian Liang

Download or read book Mandatory IFRS Adoption, Corporate Governance, and Accounting Accruals in the UK and Germany written by Jian Liang and published by . This book was released on 2016 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and corporate governance on accounting accruals in the UK and Germany. There has been a long debate on whether mandating a single set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting standards as the sole determinant of accounting quality and find higher quality of accounting numbers in IFRS adoption countries; while others show that reporting incentives dominate accounting standards in determining accounting quality. Using hand-collected corporate governance data in companies' annual reports throughout the sample period 2001-2013, we operationalize reporting incentives by constructing a score that rates the overall effectiveness of a firm's corporate governance and highlight the following main findings. First, the magnitude of discretionary accruals in our sample has not changed since the 2005 mandatory IFRS adoption; meanwhile, the volatility of accrual residuals estimated by Dechow and Dichev (2002) model has become larger in IFRS adoption period, suggesting lower quality of IFRS accounting numbers. Second, firms with better corporate governance and therefore less earnings management incentive are associated with higher accounting quality, i.e. smaller sizes of discretionary accruals and lower volatilities of accrual residuals. Our results are in line with Ball et al. (2003), suggesting that incentives act as a deciding factor in improving accounting quality.

Differences in balance sheet disclosure under IFRS

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Publisher : GRIN Verlag
ISBN 13 : 3656578974
Total Pages : 50 pages
Book Rating : 4.6/5 (565 download)

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Book Synopsis Differences in balance sheet disclosure under IFRS by : alfred Mully

Download or read book Differences in balance sheet disclosure under IFRS written by alfred Mully and published by GRIN Verlag. This book was released on 2014-01-21 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (postgraduate) from the year 2008 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, University of Amsterdam, language: English, abstract: Since January first, 2005, IFRS is mandatory for the financial reporting of all listed companies within the European Union. This is in order to increase comparability, improve transparency and increase the quality of financial reporting (EC Regulation No. 1606/2002). However, although it is the objective of the European Union to become more united, there are significant differences in the backgrounds of the European countries. This research analyzes cross-country differences in disclosure in the balance sheets of companies, based on the level of enforcement, the prior accounting system and the legal system. The sample consists of 170 companies from France, Germany, the Netherlands, Spain and the United Kingdom. The variables are based on the recognition materiality concept and indicate the amount of detail in the disclosure in the balance sheets. The recognition materiality concept provides a limit below which disclosure is considered not material, based on the size and therefore is an indication for the amount of detail. The results indicate that the legal system has the strongest influence on the disclosure in balance sheets. Companies from common law countries provide significant more detailed balance sheet accounts in their annual reports, than companies from code law countries.

Interpreting Company Reports and Accounts

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Publisher : Pearson Education
ISBN 13 : 9780273711414
Total Pages : 334 pages
Book Rating : 4.7/5 (114 download)

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Book Synopsis Interpreting Company Reports and Accounts by : Geoffrey Holmes

Download or read book Interpreting Company Reports and Accounts written by Geoffrey Holmes and published by Pearson Education. This book was released on 2008 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly practical text, now with strengthened academic appeal, contains updated text and illustrations/extracts for all regulatory developments.

Corporate Financial Reporting and Performance

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Publisher : Springer
ISBN 13 : 1137515333
Total Pages : 95 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Corporate Financial Reporting and Performance by : Önder Kaymaz

Download or read book Corporate Financial Reporting and Performance written by Önder Kaymaz and published by Springer. This book was released on 2015-11-05 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.

Voluntary Implementation of IFRS in German Non-Listed Companies

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Publisher : GRIN Verlag
ISBN 13 : 3640458451
Total Pages : 28 pages
Book Rating : 4.6/5 (44 download)

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Book Synopsis Voluntary Implementation of IFRS in German Non-Listed Companies by : Nadine Wiese

Download or read book Voluntary Implementation of IFRS in German Non-Listed Companies written by Nadine Wiese and published by GRIN Verlag. This book was released on 2009-10-27 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Accounting in Context, language: English, abstract: This report addresses the question whether unlisted German companies should voluntarily adopt IFRS. Benefits for internal as well as external users are discovered including facilitated international comparability and higher quality of financial reports. Furthermore, a comparison reveals that equity figures and volatility are higher under IFRS than under German GAAP. It is discovered that national economic and political circumstances significantly influence reporting practices and thus quality and comparability. Combined with fair value accounting which is of lower reliability as there are no active markets from which values can be derived, IFRS not necessarily seems to be a better alternative compared to German GAAP. Moreover, because IFRS is primarily intended for listed companies and investors’ needs, IFRS only appears to be an alternative for non-listed companies that plan a listing. In general, the complex and costly implementation process must be outweighed thoroughly. If costs prevail other possibilities represent IFRS for SMEs or the continuation of German GAAP.

IFRS Adoption and Accounting Quality

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Publisher :
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis IFRS Adoption and Accounting Quality by : Naomi S. Soderstrom

Download or read book IFRS Adoption and Accounting Quality written by Naomi S. Soderstrom and published by . This book was released on 2007 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2002, the European Union (EU) Parliament passed a regulation that requires consolidated and simple accounts for all companies listed in the EU to use International Financial Reporting Standards (IFRS) for fiscal years starting after January 1, 2005. This change in accounting systems will have a large impact on the information environment for EU companies. This paper provides a review of the literature on adoption of different GAAPs. We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in the EU. We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.

IFRS-Local GAAP Reconciliation Statements and Accounting Information Quality

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Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis IFRS-Local GAAP Reconciliation Statements and Accounting Information Quality by : Muhammad Shahin Miah

Download or read book IFRS-Local GAAP Reconciliation Statements and Accounting Information Quality written by Muhammad Shahin Miah and published by . This book was released on 2019 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this paper is to investigate the quantitative impact of International Financial Reporting Standards (IFRS) on accounting components. IFRS 1 requires IFRS adopter firms to prepare comparative information under IFRS and under local GAAP, which is termed as IFRS-Local GAAP (e.g., IFRS-UK GAAP for the UK) reconciliation statement. This statement shows every accounting line item (in all financial statements) under two accounting systems for the same accounting period, which helps us to know the differences between local GAAP and IFRS. Analysing 1153 Australian listed firms' reconciliation statements, this study documents that investment value is 35.38 percent higher in IFRS relating to investment value under local GAAP. Financial assets are shown 28.48 percent higher in IFRS relating to financial assets under local GAAP; goodwill is valued 22.60 percent higher in IFRS relating to goodwill value under local GAAP. On the other hand, retained earnings decrease by 23.3 percent under IFRS compared to retained earnings under local GAAP. More importantly, net income increases by 5.64 percent under IFRS compared to those under local GAAP. The findings of this study suggest that IFRS affects significantly accounting components which indicates the value relevance of IFRS. In addition, this study shows the importance of understanding the differences between local accounting standards and international accounting standards. This study will also be beneficial for investors, decision makers, preparers of financial statements, and other users of accounting information. More importantly, this study will be useful to those countries planning to adopt or in the process of adopting international accounting standards (e.g., Indonesia, Japan).

COMPANY VALUATION UNDER IFRS - 3RD EDITION

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Publisher : Harriman House Limited
ISBN 13 : 0857197770
Total Pages : 286 pages
Book Rating : 4.8/5 (571 download)

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Book Synopsis COMPANY VALUATION UNDER IFRS - 3RD EDITION by : Nick Antill

Download or read book COMPANY VALUATION UNDER IFRS - 3RD EDITION written by Nick Antill and published by Harriman House Limited. This book was released on 2020-02-11 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.

The German Financial System

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Publisher :
ISBN 13 : 0199253161
Total Pages : 550 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The German Financial System by : Jan Pieter Krahmen (editor)

Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.

FRS 102

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Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)

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Book Synopsis FRS 102 by :

Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role of International Financial Reporting Standards in Accounting Quality

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Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The Role of International Financial Reporting Standards in Accounting Quality by : Huifa Chen

Download or read book The Role of International Financial Reporting Standards in Accounting Quality written by Huifa Chen and published by . This book was released on 2011 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Previous studies on the effect of International Financial Reporting Standards (IFRS) on accounting quality often have difficulties to control for confounding factors on accounting quality. As a result, the observed changes in accounting quality could not be attributed mainly to IFRS. We use a unique research setting to address this issue by comparing the accounting quality of publicly listed companies in 15 member states of the European Union before and after the full adoption of IFRS in 2005. We use five indicators as proxies for accounting quality. We find that the majority of accounting quality indicators improved after IFRS adoption in the European Union. That is, there is less of managing earnings towards a target, a lower magnitude of absolute discretionary accruals, and higher accruals quality. But our results also show that firms engage in more earnings smoothing and recognize large losses in a less timely manner in post-IFRS periods. In addition, we examine the effects of institutional variables on financial reporting quality. Our contribution to the literature is that we show the improved accounting quality is attributable to IFRS, rather than changes in managerial incentives, institutional features of capital markets, and general business environment, etc.

Adoption of IFRS in the Netherlands. Impact on value relevance

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Publisher : GRIN Verlag
ISBN 13 : 3656605963
Total Pages : 52 pages
Book Rating : 4.6/5 (566 download)

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Book Synopsis Adoption of IFRS in the Netherlands. Impact on value relevance by : Alfred Mully

Download or read book Adoption of IFRS in the Netherlands. Impact on value relevance written by Alfred Mully and published by GRIN Verlag. This book was released on 2014-03-03 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Masterarbeit aus dem Jahr 2007 im Fachbereich BWL - Bank, Börse, Versicherung, , Sprache: Deutsch, Abstract: Listed Dutch firms are required by law to prepare their financial statements in accordance with the International financial Statements (IFRS) since 2005. Before 2005, listed Dutch firms prepared their financial statements using Dutch law, Title 9 of book two of the Dutch Civil Code. It is interesting to investigate the effect of the implementation of IFRS. Is the quality of the financial statements improved by the implementation of IFRS for the users of the financial statements, such as investors, suppliers and banks? This question can be answered in many ways, looking at different characteristics of the accounting information, for example the comparability, the relevance, the reliability and the understandability. In this thesis the relevance will be studied. Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or conforming, or correcting, their past evaluations. (IFRS Handbook, 2007, p. 40) In order to be relevant the accounting information must reflect the information needs of the users in valuing a company. In order to determine the market price of a company, investors need accounting information that reflects the share price of a company. The research done studying the relevance of accounting information for valuating companies is called value-relevance research. The implementation of IFRS had consequences for the value-relevance of the accounting information. Whether the value-relevance had improved by the adoption of IFRS is dependent on the differences between the former accounting system and IFRS. The impact on value relevance in the Netherlands has not been studied yet. The impact on value-relevance in other countries has been studied however, for example in the United Kingdom (Harris and Muller, 1999), Germany (Hung and Subramanyam, 2007) and Spain Callao et al. (2007). These studies can give a powerful insight in how the difference in value-relevance of two accounting systems can be studied.

IFRS Adoption by UK Unlisted Firms

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Publisher :
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis IFRS Adoption by UK Unlisted Firms by : Paul André

Download or read book IFRS Adoption by UK Unlisted Firms written by Paul André and published by . This book was released on 2019 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the subsidiary- and group-level determinants of IFRS adoption by unlisted UK firms. Many unlisted firms are part of large conglomerate groups. For these firms, decisions about reporting practices are expected to be made at the group-level. Consistent with this hypothesis, we find that subsidiaries adopt IFRS as part of their group's strategy to improve within group monitoring and raise external debt capital. ROC curve analysis indicates that these incentives are more important than traditional subsidiary-level incentives studied before. Further, we find that adopting subsidiaries benefit from better accounting quality and higher investment efficiency.

Similarities and Differences

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Publisher : A&C Black
ISBN 13 : 1780434642
Total Pages : 147 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis Similarities and Differences by :

Download or read book Similarities and Differences written by and published by A&C Black. This book was released on 2013-01-01 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides a high level overview of the significant differences between current UK GAAP, new UK GAAP (FRS 102) and EU-adopted IFRS. It focuses on a selection of those differences most commonly found in practice. This summary takes into account authoritative pronouncements issued under UK GAAP and IFRS published up to March 2013.

Book-Tax conformity in the IFRS Era

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Publisher : FrancoAngeli
ISBN 13 : 8835140153
Total Pages : 138 pages
Book Rating : 4.8/5 (351 download)

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Book Synopsis Book-Tax conformity in the IFRS Era by : Luca Menicacci

Download or read book Book-Tax conformity in the IFRS Era written by Luca Menicacci and published by FrancoAngeli. This book was released on 2022-05-11T00:00:00+02:00 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: 368.24