Purpose Existing research has concluded that accounting quality is influenced not only by the of standards, but also enforcement systems. Therefore, one key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving quality. However, still does know what been studied about this relationship in scientific literature. Accordingly, purpose paper to identify, ...

We show real effects of financial reporting transparency on the domestic banking sector. Transparent financial reporting facilitates non-financial firms’ access to arm’s-length financing from external capital markets and foreign banks. This diminishes non-financial firms’ reliance on domestic banks for their financial services. Domestic banks thus face increased competition from the alternate p...

Pyrrolysyl-tRNA synthetase (PylRS) and its cognate tRNA(Pyl) have emerged as ideal translation components for genetic code innovation. Variants of the enzyme facilitate the incorporation >100 noncanonical amino acids (ncAAs) into proteins. PylRS variants were previously selected to acylate N(ε)-acetyl-Lys (AcK) onto tRNA(Pyl). Here, we examine an N(ε)-acetyl-lysyl-tRNA synthetase (AcKRS), which...

We examine whether the adoption of International Financial Reporting Standards (IFRS) affects economic growth in developing economies and investigate role that country-level institutional quality plays relationship. Using a panel data averaged over three non-overlapping years, from period 1996 to 2013, for 78 countries employing efficient two-step system generalised methods moment (GMM) estimat...

Purpose The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, study facilitates policy-making for accounting economic standard setters also points out conflicting viewpoints in the current literature, thus, ...

Purpose: The assessment of the scope and quality disclosures about BCUCC, which are excluded from IFRS, published by Polish public companies in their annual financial reports prepared following IFRS. Design/Methodology/Approach: research uses qualitative quantitative methods. methodology was based mainly on critical analysis literature subject, methods, content statements, synthesis results. Fi...

The purpose of this study is to analyze and review the differences between reporting changes in equity before after adoption IFRS, as well impact on return investments. sample used a manufacturing company listed Indonesian Stock Exchange for four years from 2008 2011. Intentional sampling was method number samples 16 132 manufacturers. Explanations are type research. Data analysis methods simpl...

Este artigo tem por objetivo avaliar a efetividade do Pronatec sobre o salário de reinserção, tempo emprego e empregabilidade dos trabalhadores que participaram cursos programa no IFRS, campus Rio Grande em 2013 2014. Para tanto, foi aplicado método Diferenças com os dados identificados da Relação Anual Informações Sociais – RAIS para período 2011 2018. Os resultados apontam oferecidos pelo IFR...

Abstract. The introduction of International Financial Reporting Standards (IFRS) has led to a fundamental change in financial reporting requirements. They aim present the company’s opportunities and risks such way that objectives management can be assessed by third parties other parties. This article discusses basic requirements must meet context accounting accordance with IFRS. To obtain truth...