In the 1990s, the IASC was pointing towards the day when, after the endorsement of its core International Accounting Standards (IAS) by the International Organization of Securities Commissions (IOSCO), the SEC would drop its Form 20-F reconciliation requirement for foreign registrants using IAS. In May 2000, IOSCO announced its endorsement, yet the SEC declined to act. Fortunately, in June 2000...

This research aims at examining the level of International Financial Reporting Standards (IFRS) compliance across entire Gulf Cooperation Council (GCC) region and seeks to explore impact corporate governance mechanisms on with IFRS disclosure requirements. We employ a cross-sectional analysis 314 non-financial listed companies within GCC countries. The was measured using self-built index consis...

This study examines the provision for credit losses and its disclosures Global Systemically Important Banks (G-SIBs) in connection to COVID-19 crisis. We find a profound difference increase of between banks that report under IFRS US GAAP. For GAAP, more than doubles, while it increases by only 32 percent IFRS. becomes even striking when considering IFRS-reporting is partly attributable increase...

This study responds to calls for further research on how the institutional context of code law rooted countries impeded or supported adoption International Financial Reporting Standards (IFRS). We contribute debate whether pre-IFRS Anglo-Saxon versus Continental European model persists under IFRS. The experiences Brazil and Portugal with respect IFRS are underexamined allow a comparison an adva...

International Financial Reporting Standards (IFRS) are standards and framework adopted globally to harmonize divergent national improve financial reporting quality. This study empirically investigated the effect of IFRS adoption on performance listed firms in Nigeria using data from all 21 banks Nigerian Stock Exchange as at 31st December 2016. Using two robust measures – profitability growth, ...

Peyer's patches (PPs) simultaneously initiate active and quiescent immune responses in the gut. The immunological function is achieved by the rigid regulation of cell distribution and trafficking, but how the cell distribution is maintained remains to be elucidated. In this study, we show that binding of stromal cell-derived lymphoid chemokines to conventional dendritic cells (cDCs) is essentia...

ObjectivesOrphan medicinal products (OMPs) often receive market authorization under conditions imposed by regulators for ongoing postauthorization surveillance (PAS) to answer questions that remain at the time of entry. This may be provided through industry-funded registries (IFRs). Nevertheless, data in these not sufficient quality and always accessible regulatory review. We propose a mandator...

O objetivo do trabalho foi identificar tendências de investigações científicas, publicadas no período 2008 a 2020, sobre aplicação das International Financial Reporting Standards (IFRS) nos países africanos. Por meio uma revisão da literatura, foram analisados, em particular, os tópicos abordados, motivos e teorias aplicadas estudos. As fontes recolha dados as bases Emerald Insiht Sience Direct...