International Financial Reporting Standards Implementation

International Financial Reporting Standards Implementation

Author: Mohammad Nurunnabi

Publisher: Emerald Group Publishing

Published: 2021-08-23

Total Pages: 440

ISBN-13: 1801174407

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Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.


The German Financial System

The German Financial System

Author: Jan Pieter Krahmen (editor)

Publisher:

Published: 2004

Total Pages: 550

ISBN-13: 0199253161

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Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.


Economics and Political Implications of International Financial Reporting Standards

Economics and Political Implications of International Financial Reporting Standards

Author: Efobi Uchenna

Publisher:

Published: 2016

Total Pages: 0

ISBN-13: 9781466698789

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International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.


IFRS 1

IFRS 1

Author: International Accounting Standards Board

Publisher:

Published: 2003

Total Pages: 40

ISBN-13:

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International Financial Reporting and Analysis

International Financial Reporting and Analysis

Author: Ann Jorissen

Publisher:

Published: 2014-03-13

Total Pages: 869

ISBN-13: 9781408075012

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This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards.New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor’s Manual, a comprehensive Testbank and solutions to the end of chapter questions.


Determinants of Board Members' Financial Expertise - Empirical Evidence from France

Determinants of Board Members' Financial Expertise - Empirical Evidence from France

Author: Thomas Jeanjean

Publisher:

Published: 2013

Total Pages: 0

ISBN-13:

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Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 non-financial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1,140 posts in our sample and explore the determinants of average per-firm financial expertise using a Tobit analysis. We find that average financial expertise is negatively associated with board type (two-tier versus one-tier) and growth opportunities and positively associated with board independence, ownership concentration, and institutional ownership. These findings are robust to sensitivity analyses.