...Lenka Krupová Purpose The objective of this paper is to propose an accounting methodology for accounting and reporting museum exhibits by private profit-oriented entities following IFRS that (1) reflects the economic substance of transactions, (2) maximises the information value for users and (3...

...Imam Arafat; Suzanne Fifield; Theresa Dunne Purpose The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human...

...R. Saravanan; Firoz Mohammad; Praveen Kumar Purpose The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts...

... a potential data value chain and show the transformation from raw Big Data to business-relevant AI-powered information during its process. Findings Analyzing current International Financial Reporting Standards (IFRS) regulations and their applicability, the authors show that current regulations...

...T.G. Saji Purpose The mandatory adoption/convergence of IFRS has increased the information quality of reported earnings in equity markets across the globe. The purpose of the study is to explore whether the mandatory convergence of Indian Accounting Standards (Ind AS) with International Financial...

...Manish Bansal Purpose The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial Reporting Standards (IFRS) on the misclassification practices of Indian firms. Design/methodology...

...Abdulbaset Ab Klish; Moade Fawzi Shaker Shubita; Junjie Wu Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted differently towards the international diffusion...

...Ramzi Benkraiem; Itidel Ben Saad; Faten Lakhal Purpose The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more than a decade after their mandatory adoption. Furthermore...

...Serge Agbodjo; Kaouther Toumi; Khaled Hussainey Purpose The purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance...

...Michela Cordazzo; Paola Rossi Purpose Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy. Design/methodology/approach To measure the value relevance...

...Orhan Akisik; Mzamo P. Mangaliso Purpose The purpose of this paper is to examine the relationships between International Financial Reporting Standards (IFRS), types of foreign direct investment (FDI) – greenfield investments (GFIs) and mergers and acquisitions (M&As) – and economic growth...

... 27 03 2019 26 05 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Financial accounting Goodwill Management incentives IAS 36 Impairment-only approach To increase decision usefulness of financial statements...

...Olfa Riahi; Walid Khoufi Purpose The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence...

...Amel Kouaib; Anis Jarboui; Khaireddine Mouakhar Purpose The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management...

... apply cluster analysis to classify the countries. Findings The results suggest that the adoption of a common set of International Financial Reporting Standards (IFRS) did not lead to a similar level of accounting quality of financial information. The authors identified three clusters of countries...

...Omar Juhmani Purpose The purpose of this paper is to examine the relation between corporate governance (CG) and International Financial Reporting Standards (IFRS) disclosure one year before the issuance of the first Corporate Governance Code (CGC) in Bahrain. Design/methodology/approach The CG...

...Panayotis Manganaris; Charalambos Spathis; Apostolos Dasilas Purpose – The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between...

...Aikaterini C. Ferentinou; Seraina C. Anagnostopoulou Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated...

... definition of fair value is: the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In other words, it is an exit price. The effect of applying IFRS 13 is likely to vary by entity. In some cases, it may...

... the research. Findings – The findings reveal that a majority of interviewees found that IFRS 8 was not a problematic standard, and that the management approach of IFRS 8 was an improvement on the previous standard – International Accounting Standard (IAS) 14R – because the information produced was seen...