By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
ISBN-10: 1781909385
ISBN-13: 9781781909386
Countries in crucial and japanese Europe (CEE), such a lot of them former elements of the communist bloc, have suffered varied impacts over the years. traditionally, the arrival of communism within the Fifties has stopped the industrial and political improvement of those nations. Its fall through the overdue Nineteen Eighties and early Nineteen Nineties brought on serious adjustments within the fiscal and social surroundings, with profound outcomes at the nations' accounting and company types. The accounting regulatory technique of those international locations has in most cases been a public one, even if a few international locations additionally concerned inner most zone our bodies. With monetary and political reforms those nations at the moment are reforming their accounting structures with for instance the adoption of overseas Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE nations' political will to affix the ecu Union pressured the regulators to make sure a excessive point of harmonization with the European...
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Sample text
Therefore, hypothesis three is developed as follows: Hypothesis 3. The level of the decrease in loss avoidance will be more pronounced for mandatory adopters and low leverage firms after IFRS adoption. We investigate whether the impact of IFRS adoption is different for firms with different characteristics. Specifically, we analyze differences among small and large firms, high and low leverage firms, and voluntary and mandatory IFRS adopters. To perform the analysis for testing our hypothesis, we subdivide our sample into pre- and post-IFRS periods and then divide the data into groups according to variable means of size, leverage, and voluntary and mandatory IFRS adopters.
The eighth chapter selected is Jerman (2013). She explores the reporting practices of Slovene listed firms by analysing the obligatory and voluntary disclosures related to intangibles in the firms’ annual reports. This is another qualitative piece of research, studying the required and voluntary IFRS disclosures by selected companies from 2007 to 2011. The author finds a reduced level of mandatory disclosures, despite being better represented than the voluntary ones. However, the author finds deficiencies even in the reporting practices of some sample companies related to mandatory disclosures.
1. EPS Distributions of the Listed Firms in ISE in 1998–2010. Fig. 2. EPS Distribution Pre–Post-IFRS for Nonfinancial Listed Firms. Fig. 3. EPS Distribution Pre–Post-IFRS for Small Firms. Fig. 4. EPS Distribution Pre–Post-IFRS for Large Firms. Fig. 5. EPS Distribution Pre–Post-IFRS for Low Leverage Firms. Fig. 6. EPS Distribution Pre–Post-IFRS for High Leverage Firms. Fig. 7. EPS Distribution Pre–Post-IFRS for Voluntary Adopters. Fig. 8. EPS Distribution Pre–Post-IFRS for Mandatory Adopters. Graphical evidence provides a visual tool to detect earnings smoothing to exceed thresholds for sample firms.