The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms

2013 ◽  
Vol 88 ◽  
pp. 57-66 ◽  
Author(s):  
Nicholas Apergis ◽  
Sofia Eleftheriou ◽  
James E. Payne
Keyword(s):  
Financial Reporting ◽  
Carbon Emissions ◽  
Manufacturing Firms ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
The Relationship

Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards

2019 ◽  
Vol 9 (4) ◽  
pp. 502-526 ◽  
Author(s):  
Juma Bananuka ◽  
Arafat Walugyo Kadaali ◽  
Veronica Mukyala ◽  
Bruno Muramuzi ◽  
Zainab Namusobya
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Explanatory Power ◽  
Mediating Effect ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Microfinance Institutions ◽  
Content Type ◽  
Financial Reporting Standards ◽  
The Relationship

Purpose The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS). Design/methodology/approach This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU). Findings Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS. Originality/value To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.

Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zainabu Tumwebaze ◽  
Juma Bananuka ◽  
Kassim Alinda ◽  
Kalembe Dorcus
Keyword(s):  
Board Of Directors ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Mediation Effect ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Content Type ◽  
Reporting Practices ◽  
Financial Reporting Standards ◽  
The Relationship

Purpose The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International Financial Reporting Standards (IFRS) and to examine the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS. Design/methodology/approach This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version). Findings Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board independence and board meetings contribute significantly to the adoption of IFRS unlike board size and board committees. Results also indicate that in the intellectual capital elements, only structural capital and human capital significantly contribute to the adoption of IFRS unlike relational capital. Originality/value This study provides more insights on our understanding of the relationship between intellectual capital, board of directors’ effectiveness and adoption of IFRS. Specifically, it provides first time evidence of the mediation effect of intellectual capital in the relationship between board of directors’ effectiveness and adoption of IFRS using evidence from an African developing country – Uganda. Further, this paper adds to existing literature on corporate governance and reporting practices, as it provides more insights on the contribution of specific elements of board of directors’ effectiveness and intellectual capital to adoption of IFRS.

The Relationship between the Structure of Ownership and the Choice of Accounting Policies and their Reflection on the Market Value Considering International Financial Reporting Standards for Banks Listed on the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Salah Kadhim ◽  
Bakr Ibrahim Mahmood ◽  
Hussein Falah Hasan
Keyword(s):  
Financial Reporting ◽  
Direct Relationship ◽  
Stock Exchange ◽  
Market Value ◽  
Accounting Conservatism ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Before And After ◽  
The Relationship

The study aimed to clarify the concept and importance of the relationship between the structure of ownership and the choice of accounting policies and their reflection on the market value in light of international financial reporting standards for banks listed in the Iraq Stock Exchange. Eleven banks were selected for the period from 2010 to 2019. The results of the study concluded that there is a direct relationship between the percentage of administrative ownership weighted by accounting conservatism and the market value of the research sample banks. This was before and after the application of the International Financial Reporting Standards (IFRS), which indicates that the application of the standards did not limit the management's behavior towards the accounting conservatism policy in order to increase the market value.

scholarly journals The Differences between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards as well as the Convergence Strategy Method

2019 ◽  
Vol 2 (5) ◽  
Author(s):  
Chuanqi Zhang ◽  
Xiang Li ◽  
Gan Luo
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Supervision ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Strategy Method ◽  
Financial Reporting Standards ◽  
Chinese Business ◽  
Convergence Process ◽  
The Relationship

The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries. In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development, it is necessary to clarify corporate accounting standards and international financial reporting standards. The relationship between them are crucial to improve the transparency of financial statements and optimize management levels. This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.

scholarly journals Adoption of International Financial Reporting Standards (IFRS) and Measurement of Reporting Quality: A Review of Methodologies

2017 ◽  
Vol 1 (2) ◽  
pp. 103
Author(s):  
Aminu Abdullahi ◽  
Musa Yelwa Abubakar
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
The Other ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Other Hand ◽  
The World ◽  
The Relationship

This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

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