... filings. Drawing on the resource-based view, signalling theory and accounting standards frameworks, it identifies factors that influence AI disclosure practices and assesses their alignment with accounting and regulatory expectations. Design/methodology/approach Using logistic regression...

...Dennis Sundvik Purpose The purpose of this paper is to explore whether principles-based vs rules-based accounting standards have an effect on measures of financial reporting quality and earnings management strategies. Design/methodology/approach This study uses a firm-year-specific variable...

... information to the market and investors even when a bank has an adequate loan‐loss provision by accounting standards. The main advantage in regulating even the frequency and range of disclosure lies in that it reconciles investors’, depositors’ and regulators’ interests under a common denominator...

...Son Dang‐Duc Purpose The purpose of this paper is to report the findings of a survey examining the factors that affect compliance with accounting standards by small and medium‐sized enterprises (SMEs) in the transitional economy of Vietnam. Design/methodology/approach The study is in the form...

... Disclosure Financial reporting Accounting standards The recent mandatory implementation of International Financial Reporting Standards (IFRS) in many jurisdictions provides an opportunity for conducting policy‐oriented research on, for example, companies' compliance with IFRS disclosure...

... in relation to the objectives of financial statements and to evaluate current developments. This paper is of much value to the accounting profession, as well as to the corporate reporting setters. © Emerald Group Publishing Limited 2008 Financial reporting Accounting standards Economic planning...

... and the hierarchical control operating through the IASB in the setting of accounting standards exhibits a situation which can be used to control other, less powerful nations [5] . One of the main benefits from the adoption of IFRS is claimed to be the associated reduction in information costs (Deske, 2006...

... line earnings. The results of this research will be of interest to both academics and to financial managers worldwide. © Emerald Group Publishing Limited 2004 UK perspectives Swap market Treasurers Cash Flows Accounting standards An analysis of the reasons why UK companies use...