Browsing Accounting & Information Systems by Subject "IFRS"
Now showing items 1-3 of 3
-
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
Empirical evidence of the suitability of IFRS in emerging markets
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages ... -
Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
( Emerald Group Holdings Ltd. , 2015 , Article)Purpose: Evidence from Jordan - The purpose of this paper is to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements in Jordan about this new segmental reporting ...