[HTML][HTML] Impact of IFRS 15 on the quality of accruals and earnings management of Brazilian publicly held companies
PVS Souza, RS Gonçalves, CAT Silva - Revista Brasileira de Gestão …, 2022 - SciELO Brasil
Objetivo Verificar os efeitos da obrigatoriedade da nova norma sobre reconhecimento de
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …
[PDF][PDF] The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
I Morawska - Journal of Economics and Management, 2021 - sciendo.com
Aim/purpose–This paper aims at investigating whether the International Financial Reporting
Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has …
Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has …
Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia
This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia
into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use …
into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use …
[PDF][PDF] Revenue standard and earnings management during the COVID-19 pandemic: a comparison between IFRS and GAAP
Revenue standard and earnings management during the COVID-19 pandemic: A
comparison between IFRS and GAAP Page 1 Journal of Governance and Regulation …
comparison between IFRS and GAAP Page 1 Journal of Governance and Regulation …
[PDF][PDF] Revenue recognition dilemma under international financial reporting standard (IFRS 15): Perspectives from key impacted firms in Nigeria
This study examined the post-implementation impact of IFRS 15 from the Nigerian
perspective and challenges associated with the adoption. Four listed companies operating …
perspective and challenges associated with the adoption. Four listed companies operating …
Risk Assessment of Haier Group's Overseas Investment Under International Financial Reporting Standards
With the development of economic globalization and the policy guidance of International
Financial Reporting Standards (IFRS), the overseas investment of Chinese enterprises has …
Financial Reporting Standards (IFRS), the overseas investment of Chinese enterprises has …
[HTML][HTML] Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis
The Financial Accounting Standards Board (FASB) released Accounting Standards
Codification (ASC) 606,“Revenue from Contracts with Customers”, with the aim of enhancing …
Codification (ASC) 606,“Revenue from Contracts with Customers”, with the aim of enhancing …
Impact of IFRS 15 adoption on performance measurement in healthcare–the case of National Health Service Foundation Trusts
A Tenzer - Cogent Business & Management, 2024 - Taylor & Francis
Abstract The International Financial Reporting Standard (IFRS) 15,'Revenue from Contracts
with Customers', became effective for National Health Service (NHS) bodies from the annual …
with Customers', became effective for National Health Service (NHS) bodies from the annual …
O Impacto da IFRS 15 na Qualidade dos Accruals e no Gerenciamento de Resultados das Empresas Brasileiras de Capital Aberto
Objetivo Verificar os efeitos da obrigatoriedade da nova norma sobre reconhecimento de
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …
The Impact of Implementing IFRS 15 on Earnings Quality-Evidence from Palestinian-Listed Corporations
T Darabee, A Mousa - Open Journal of Accounting, 2024 - scirp.org
The study examines the effect of adopting IFRS 15 (Revenue from Contracts with
Customers) on the earnings quality of the Palestine Exchange (PEX) listed firms. Data for the …
Customers) on the earnings quality of the Palestine Exchange (PEX) listed firms. Data for the …