IFRS adoption and firm value: African evidence

H Agyei-Boapeah, M Machokoto… - Accounting …, 2020 - Taylor & Francis
We examine the impact of the adoption of International Financial Reporting Standards
(IFRS) on firm value using a sample of African listed firms selected over the 2000–2015 …

Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market

IES Ebaid - PSU research review, 2024 - emerald.com
Purpose This study aims to examine whether there are differences between financial
statements prepared in accordance with International Financial Reporting Standards (IFRS) …

Earnings management, policy uncertainty and firm life cycle stages: Evidence from publicly traded companies in the USA and Brazil

CM da Silva Roma, LC Louzada… - Journal of Financial …, 2020 - emerald.com
Earnings management, policy uncertainty and firm life cycle stages: evidence from publicly
traded companies in the USA and Brazil | Emerald Insight Books and journals Case studies …

The role of firms' life cycle stages on voluntary disclosure and cost of equity capital in Brazilian public companies

PV Novaes, JE Almeida - BBR. Brazilian Business Review, 2020 - SciELO Brasil
We examine the effects of firms' life cycle stages on voluntary disclosure and the cost of
equity capital. We also examine the relationship between the interaction of life cycle stages …

[PDF][PDF] Endividamento e decisões contábeis: a relação não linear entre dívida e qualidade dos lucros

CM Costa, AM Matte, DS Monte-Mor - Revista de Contabilidade e …, 2018 - redalyc.org
Como citar este artigo Número completo Mais informações do artigo Site da revista em
redalyc.org Sistema de Informação Cien Page 1 Como citar este artigo Número completo Mais …

The informational relevance of IFRS 9 adoption: emerging market evidence

D Taylor, IS Awuye, EY Cudjoe… - Journal of Accounting …, 2025 - emerald.com
Purpose This study aims to examine the value relevance of accounting information among
African banks following the adoption of International Financial Reporting Standard 9 …

[PDF][PDF] The impact of international financial reporting standard (IFRS) adoption on key financial ratios in Nigeria

AI Lawal, E Oseni, AA Babajide… - Hum. Soc. Sci …, 2020 - academia.edu
Purpose: This study examined the effects of the adoption of the International Financial
Reporting Standard (IFRS) on the quality of financial statements of agro-allied firms in …

O Papel dos Estágios do Ciclo de Vida da Firma sobre o Disclosure Voluntário eo Custo de Capital Próprio nas Companhias Abertas Brasileiras

PV Novaes, JE Almeida - BBR. Brazilian Business Review, 2021 - SciELO Brasil
RESUMO O estudo analisa os efeitos dos estágios do ciclo de vida da firma sobre o
disclosure voluntário e sobre o custo de capital, bem como a relação entre a interação dos …

O duplo papel dos covenants contábeis na captação de dívida no Brasil

JM Konraht, RO Soares - Revista Brasileira de Gestão de Negócios, 2020 - SciELO Brasil
Objetivo–O estudo visa identificar a relação entre a utilização de covenants contábeis e o
custo de captação de dívida via debêntures por empresas no Brasil. Metodologia–A …