Accounting, Culture, And Emerging Economies: IFRS In The BRIC Countries
نویسندگان
چکیده
منابع مشابه
BRIC Economies & Foreign Policy An Analytical Study
At the outset, the choice for four seemingly unrelated nations into an economic category seems disingenuous. However, as we examine the historic economic data, a more detailed picture starts to emerge. For instance, in 2001 and 2002, the combined nominal GDP growth of emerging economies exceeded that of the G7 nations [1][2]. This is in line with a 2011 economic paper on GDP projections by the ...
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Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...
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In spite of the generally large interest in demography of religious communities and the relation between population dynamics and various aspects of socio-economic life (for example economic development and social inequalities), there has until now not been any attempt to collect and estimate religious composition by age and sex as well as differences in fertility for all countries in the world....
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International Financial Reporting Standards (IFRS) are a manifestation of globalization, with financial reports prepared under IFRS presenting an image consistent with that of multinational corporations and developed countries. Developing countries and emerging economies, in pursuing the global economic benefits offered by the adoption of IFRS, face challenges in adapting their regulatory infra...
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South Africa is an important country within the continent of Africa. Its full adoption of International Financial Reporting Standards (IFRS) in 2005 for listed firms is unique. In this paper, I study the effects of IFRS adoption on accounting quality. I define accounting quality as earnings quality and value relevance, and hypothesize that both will increase post IFRS adoption. In a variety of ...
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ژورنال
عنوان ژورنال: Journal of Business & Economics Research (JBER)
سال: 2012
ISSN: 2157-8893,1542-4448
DOI: 10.19030/jber.v10i5.6983