International Financial Reporting Standards and noise trading

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS

According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...

متن کامل

Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...

متن کامل

Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

متن کامل

Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)

Article history: Received 2 February 2007 Received in revised form 22 October 2008 Accepted 23 October 2008 XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a...

متن کامل

Standards for Reporting Qualitative Research

سخن سردبیر Editorial مجله دانشگاه علوم پزشکی رفسنجان دوره هجدهم، آذر 1398، 860-859       استاندارد‌هایی برای گزارش پژوهش‌‌های کیفی Standards for Reporting Qualitative Research     محسن رضائیان[1]   M. Rezaeian   تاکنون در مجله علمی دانشگاه، مقالات گوناگونی در خصوص استاندارد‌های تدوین شده برای گزارش شفاف پژوهش‌های کمّی و از جمله کارآزمایی‌‌های بالینی [1] و مطالعات مشاهده‌ای اپیدمیو...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Applied Accounting Research

سال: 2013

ISSN: 0967-5426

DOI: 10.1108/09675421311282531