IFRS Adoption by UK Unlisted Firms: Subsidiary- Versus Group-Level Incentives

2019 ◽  
Author(s):  
Paul Andre ◽  
Fani Kalogirou
Keyword(s):  
Group Level ◽  
Versus Group ◽  
Ifrs Adoption ◽  
Unlisted Firms

Organization Versus Group-Level Safety Climate Perceptions: Association With Safety Behavior and Outcome

2013 ◽  
Author(s):  
Yueng-Hsiang Huang ◽  
Dov Zohar ◽  
Michelle Robertson ◽  
Jin Lee ◽  
Jenn Rineer ◽  
...  
Keyword(s):  
Safety Climate ◽  
Group Level ◽  
Safety Behavior ◽  
Versus Group ◽  
Climate Perceptions

scholarly journals THE EFFECT OF VOLUNTARY IFRS ADOPTION BY UNLISTED FI RMS ON EARNINGS QUALITY AND THE COST OF DEBT: EMPIRICAL EVIDENCE FROM KOREA

2015 ◽  
Vol 16 (5) ◽  
pp. 931-948 ◽  
Author(s):  
Young Hwan Lee ◽  
Sun A. Kang ◽  
Sang Min Cho
Keyword(s):  
Financial Reporting ◽  
Earnings Quality ◽  
Sample Selection ◽  
Discretionary Accruals ◽  
Cost Of Debt ◽  
Cross Sectional ◽  
Listed Firms ◽  
Ifrs Adoption ◽  
The Cost ◽  
Unlisted Firms

The present study empirically examines how voluntary International Financial Reporting Standards (IFRS) adoption influences the earnings quality and the cost of debt of unlisted firms in Korea. Since 2011, when the adoption of IFRS by listed firms became mandatory, more unlisted firms have adopted IFRS voluntarily, improving the transparency and reliability of their accounting information. Using the sample of unlisted firms with 3year study period of preand post-IFRS adoption, we examine whether IFRS voluntary adopters show both lower discretionary accruals and the cost of debt than those of non adopters, and whether both discretionary accruals and the cost of debt of voluntary adopters decrease after IFRS adoption. We employ the Heckman's two stage approach in order to avoid sample selection bias and cross sectional pooled OLS regression with or without clustering test. We complimentary report the results from firm-fixed effect panel model to generalise the results. The results show that firms which adopt IFRS have a higher earnings quality and a lower cost of debt that those which do not. These findings suggest that when unlisted firms issue bonds and borrow money, IFRS adoption contributes to decreasing the cost of debt.

Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt

2020 ◽  
Vol 55 (03) ◽  
pp. 2050013
Author(s):  
Mara Cameran ◽  
Domenico Campa
Keyword(s):  
Financial Reporting ◽  
Positive Impact ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Cost Of Debt ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
The Cost ◽  
The Impact ◽  
Unlisted Firms

This paper investigates the impact of the voluntary adoption of International Financial Reporting Standards (IFRS) by unlisted firms on both their financial reporting quality and cost of debt. Using a large international sample of unlisted EU companies for which the choice of IFRS is voluntary, we find that IFRS adoption has a positive impact on financial reporting quality and results in a decrease in the cost of debt. In addition, unlisted firms adopting IFRS are more likely to be acquired or go public in the years subsequent to the adoption, relative to other unlisted firms. We document a tangible benefit of voluntary IFRS adoption by unlisted firms.

Een overzicht van het sociaal- en organisatiepsychologisch onderzoek in Nederland naar creativiteit en innovatie

2008 ◽  
Vol 21 (1) ◽  
Author(s):  
Eric Rietzschel ◽  
Onne Janssen
Keyword(s):  
The Netherlands ◽  
Psychological Research ◽  
Group Level ◽  
Innovative Performance ◽  
Versus Group ◽  
General Review ◽  
Creativity And Innovation ◽  
Level Of Analysis

Social and organizational psychological research on creativity and innovation in the Netherlands: an overview Social and organizational psychological research on creativity and innovation in the Netherlands: an overview E. Rietzschel & O. Janssen, Gedrag & Organisatie, volume 21, March 2008, pp. 74-87 This is the first article of a series about creative and innovative performance by individuals and teams. We aim to give an overview of social and organizational psychological research in the Netherlands, published between 2000 and 2006 in Behavior & Organization and in international journals. The selected articles are classified according to subject (creativity versus innovation) and level of analysis (individual versus group level), followed by a general review and discussion.

Individual patient- versus group-level data meta-regressions for the investigation of treatment effect modifiers: ecological bias rears its ugly head

2002 ◽  
Vol 21 (3) ◽  
pp. 371-387 ◽  
Author(s):  
Jesse A. Berlin ◽  
Jill Santanna ◽  
Christopher H. Schmid ◽  
Lynda A. Szczech ◽  
Harold I. Feldman ◽  
...  
Keyword(s):  
Treatment Effect ◽  
Group Level ◽  
Versus Group ◽  
Ecological Bias ◽  
Level Data

Narcissistic leaders: An asset or a liability? Leader visibility, follower responses, and group-level absenteeism.

2018 ◽  
Vol 103 (7) ◽  
pp. 703-723 ◽  
Author(s):  
Barbara Nevicka ◽  
Annelies E. M. Van Vianen ◽  
Annebel H. B. De Hoogh ◽  
Bart C. M. Voorn
Keyword(s):  
Group Level
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