Articles tagged with: IFRS

The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13

Miluska Odely Rodriguez-Saavedra, Ivan Cuentas Galindo, Luis Miguel Campos Ascuña, Antonio Victor Morales Gonzales, Adolfo Erick Donayre Sarolli, Ruben Washington Arguedas Catasi
Accounting and Financial Control Volume 7 2026, Issue #1

The impact of IFRS introduction by listed Moroccan companies on financial performance: The mediating role of the cost of capital

Yassine Oubahou, Khalid El Ouafa
Investment Management and Financial Innovations Volume 21 2024, Issue #4

The relevance of accounting information in the era of Ind AS: Evidence from a Nifty Energy Index

K. P. Venugopala Rao, Farha Ibrahim, Nidhi Phutela
Investment Management and Financial Innovations Volume 19 2022, Issue #2

Relationship between the application of IFRS and the accounting information quality in Jordan

Qasim Ahmad Alawaqleh
Investment Management and Financial Innovations Volume 17 2020, Issue #4

Factors affecting the application of IFRS through the perceptions of business managers and auditors in Vietnam

Dung-Thi Doan, Lan-Ngoc Thi Nguyen, Hai Phan Thanh
Problems and Perspectives in Management Volume 18 2020, Issue #1

Board ethnic diversity and goodwill impairment decisions: longitudinal analysis of energy firms in Malaysia

Jamaliah Abdul-Majid
Problems and Perspectives in Management Volume 18 2020, Issue #1

The effect of IFRS adoption on the value relevance of accounting information: evidence from South Korea

Do Hoon Ki, Wook Bin Leem, Jee Hoon Yuk
Investment Management and Financial Innovations Volume 16 2019, Issue #2

The effects of industry characteristics on stock price synchronicity around IFRS adoption

Hyejeong Shin
Investment Management and Financial Innovations Volume 16 2019, Issue #1

IFRS adoption and earnings predictability: evidence from listed banks in Nigeria

Uwalomwa Uwuigbe, Agba Love Uyoyoghene, Jimoh Jafaru, Olubukola Ranti Uwuigbe, Rehimetu Jimoh
Banks and Bank Systems Volume 12 2017, Issue #1 (cont.)
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