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نتیجه جستجو - IFRS

تعداد مقالات یافته شده: 48
ردیف عنوان نوع
1 Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021
Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS
مقاله انگلیسی
2 Framing accounting for goodwill: Intractable controversies between users and standard setters
فریم کردن حسابداری برای حسن نیت: اختلافات قابل انعطاف بین کاربران و برنامه های استاندارد-2021
How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper goodwill accounting by failing companies, standard setters are currently reconsidering existing recognition, measurement, and disclosure requirements. In this study, we explore the views of a relatively neglected group of stakeholders in the financial reporting policy-making arena – financial statement users. We draw on empirical evidence from interviews with financial analysts and from responses by analysts to IASB and EFRAG consultations. We mobilise framing theory as used in public policy studies to analyse how users make sense of goodwill accounting information as compared to standard setters. Our key finding is the plurality of colliding frames between users and standard setters that remain intractable. Our analysis reveals that users’ interest in management’s accountability on acquisi- tions cannot fit easily into the financial reporting frame. Not only are claims by standard setters about the value relevance of goodwill impairments found not to be experienced in practice, but also we discover that users question the benefits of standard setters working in this area, while they take recourse to ‘street numbers’ for their analysis. We interpret the intractability we discover as putting into question public policy claims that accounting policies are developed with a commitment to serve the public interest.
keywords: IFRS | حسن نیت | آنالیز مالی | کادر بندی | IFRS | Goodwill | Financial analysis | Framing
مقاله انگلیسی
3 Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms
بررسی رابطه بین ارزش گذاری و استفاده از مباشرت از اطلاعات حسابداری: شواهد تجربی از شرکت های فهرست شده آلمانی-2021
While there is scarce empirical research on the relationship between valuation and stewardship uses of accounting information, existing studies on the basis of US data show a positive relationship. Motivated by recent analytical literature which suggests a contextspecific relationship, our study analyzes the relationship between valuation and stewardship uses in a non-US-setting, using data from German listed firms from 2006 to 2015. In line with prior US studies, we find a positive relationship for Chief Executive Officer (CEO) compensation in univariate analyses. However, the relationship does not remain positive when considering firms’ extent of free float in multivariate analyses, which suggests that firms’ governance structures affect the relationship. For non-CEO management board members’ compensation, we find no significant valuation/stewardship relationship in univariate and multivariate analyses. This finding might reflect differences in managerial characteristics, such as risk aversion, between CEOs and non-CEO board members. Highlighting the role of firm and managerial characteristics, our study offers more nuanced empirical insights into the relationship of valuation and stewardship uses. Our findings also raise doubts on whether the normative statement that valuation encompasses stewardship usefulness made by the International Accounting Standards Board (IASB) in its recent conceptual frameworks has empirical substance.
keywords: سودمندی تصمیم گیری | سرپرستی | ارزیابی | Decision usefulness | IFRS | Stewardship | Valuation
مقاله انگلیسی
4 Accounting constructs and economic consequences of IFRS adoption in India
سازه های حسابداری و پیامدهای اقتصادی IFRS پذیرش در هند-2021
In this study, we investigate the effects from the adoption of International Financial Reporting Standards based Indian Accounting Standards (Ind-AS) on the quality and comparability of financial reporting by Indian firms. Further, we examine whether these changes in reporting quality and comparability lead to improvement in a firm’s valuation, liquidity, and return volatility. We find that the implementation of Ind-AS improves financial comparability. Further, we report that improvements in accounting comparability, rather than reporting quality, had a more significant and relatively greater effect on economic outcomes for Indian firms around the time of Ind-AS adoption.
مقاله انگلیسی
5 IFRS convergence and accounting quality: India a case study
همگرایی و کیفیت حسابداری IFRS: مطالعه موردی هند-2021
This study examines the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting Standards (IFRS). The converged form of IGAAP is referred as Indian Accounting Standards (Ind AS). Using a pre-and post-IFRS adoption period design, we compare the quality of accounting information reported under IGAAP and Ind AS. Our results show that accounting quality deteriorates immediately after the adoption of Ind AS. In particular, we document that the implementation of IFRS-converged standards results in lower variability in net income, a higher magnitude of discretionary accruals, less timely recognition of losses, and lower value relevance of reported earnings. Subsequent tests suggest that the deterioration in accounting quality ameliorates with the passage of time. The findings of the study suggest that there may be a learning curve for the benefits of IFRS adoption/convergence to diffuse over time through a system. Moreover, simply adopting or converging to IFRS without concurrent changes in institutional and enforcement frameworks may not result in improvements in accounting quality, especially in countries with weak regulatory jurisdictions. Consequently, more attention needs to be paid to implementation and diffusion issues, such as integrating IFRS intentionally in the University curriculum and providing workshops and continuing education courses to improve stakeholder familiarity with IFRS. Improvements in the institutional structures of financial reporting should also be implemented.
keywords: همگرایی | کیفیت حسابداری | هندوستان | IFRS | Convergence | Ind AS | Accounting quality | India
مقاله انگلیسی
6 Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry
حسابرسان به عنوان واسطه ها در اندوژنیزاسیون استاندارد حسابداری: مورد IFRS 15 در صنعت مخابراتی-2021
This study is about auditors’ role as regulatory intermediaries in the international accounting standardsetting process. Drawing from the socio-legal literature, we use a theoretical framework combining the Regulator-Intermediary-Target (RIT) model and the legal endogeneity theory that sheds light on auditors’ role in fostering the emergence of an agreed-upon meaning of a standard. While standards are open to different possible interpretations at implementation stage, we argue that standard-setting is a critical step at which a significant part of standard’s meaning is locked in. Hence the importance of discussions over the substance and wording of standards for parties involved in the due process. We investigate auditors’ support to their clients engaging in such discussions leading to the co-construction of the standard’s meaning and thus to the potential endogenization of the standard. For this purpose, the IASB due process is conceptualized as a regulatory conversation (Black, 2002). We use a single case study carried out in the office of one large accounting firm. Our examination focuses on discussions between the IASB and telecommunications industry representatives around the draft IFRS 15 on revenue recognition, as depicted by the latter’s auditors. We find that auditors from the firm’s in-house consulting network play a pivotal role in assisting field auditors and their clients engaging with the IASB while preserving the firm’s reputation. Taken as a whole, our findings suggest that auditors played a pivotal role as intermediaries between the IASB (the regulator) and the targets (Telco firms) and as such contributed to the partial endogenization of the draft IFRS 15. We discuss the implications of our findings for conceptualizing auditor’s role in accounting standard-setting.
keywords: حسابرسان | مکالمه نظارتی | IASB فرآیند | واسطه های نظارتی | اندوژن سازی | مدیریت | Auditors | Regulatory conversation | IASB due process | Regulatory intermediaries | Endogenization | Managerialization
مقاله انگلیسی
7 Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
شبکه های تفسیر: قوم نگاری تلاش برای سازگاری IFRS در یک شرکت حسابداری جهانی-2021
Because of their complexity and principle-based nature, the creation of International Financial Reporting Standards (IFRS) engendered significant uncertainty that modified the order of things within large accounting firms. This motivated them to establish Professional Practice Function (PPF) units to try to ensure a credible degree of consistency in applying IFRS across a wide range of financial reports at the international level. We study backstage dynamics surrounding a PPF national unit in one of the Big Four firms. We focus on the rise of the PPF as an expert-based control device within the firm, and the role PPF members play as knowledge brokers to interpret IFRS. Our investigation is carried out through ethnographic fieldwork supplemented by interviews with PPF members and field auditors. The analysis brings forward some of the organizational dynamics surrounding PPF members efforts to establish their credibility as intermediaries both hierarchically, between administrative partners and field auditors, and epistemically, between the unifying logic of IFRS and auditees financial reporting specifics. Ultimately, our analysis points to the role of the PPF as a gatekeeping or internal control device that mediates between different pools of knowledge to monitor the firms reputation risk against IFRS implementation challenges. From a legal perspective, our ethnography documents how accounting “law” is made at the firm level and how PPF members strive for consistency e in spite of significant epistemological and organizational challenges. Our ethnography also shows that complex IFRS interpretation issues are not resolved through one persons judgment; instead, the firms structure surrounding the PPF allows for the constitution of inter-individual judgment that transcends national, sectoral, and (sometimes) organizational boundaries. Finally, we see one important contribution of our work as helping reveal the limits of large conceptual categories such as “auditors”, which tend to downplay the dynamics of convoluted practice relationships.
keywords: بزرگ چهار | تجربه و تخصص | اجرای IFRS | خدمات حرفه ای | حسابرسی | کنترل کیفیت | قضاوت | Big four | Expertise | IFRS implementation | Professional service firm | Audit firm | Quality control | Structure-judgment
مقاله انگلیسی
8 Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance
تخصیص استفاده از سیستم اطلاعات حسابداری تحت IFRS جدید: تاثیرات بر عملکرد پردازش حسابداری-2021
The newly issued International Financial Reporting Standards (IFRS) have significantly transformed the ac- counting process and the accounting information system (AIS). Confronting the changes in information tech- nologies (IT), using the AIS appropriately is crucial to derive accurate information from which to process business transactions and report information in compliance with the new IFRS. Built on adaptive structuration theory (AST), this study is aimed toward investigating how accounting regulatory changes influence AIS use, which consequently affects accounting process performance. Data are collected through a questionnaire survey of 250 accountants from 36 countries currently using the IFRS as their accounting standards. The results show that perceived system restrictiveness, IT professional support, and accountant’s self-efficacy significantly explain faithfulness of appropriation (FOA) whereas perceived effectiveness of controls on IT use does not. FOA in- fluences exploitive and exploratory task adaptations, which subsequently predict accounting process perfor- mance under the new IFRS. This study enriches the AST literature and contributes to both the accounting and IT domains. Our findings provide organizations with new insights into how to maintain the efficiency of accounting practice and business operations under the new IFRS.
keywords: سیستم اطلاعات حسابداری (AIS) | تئوری ساختار سازگاری (AST) | استانداردهای گزارشگری مالی بین المللی | (IFRS) | وفاداری تخصیص (FOA) | عملکرد پردازش حسابداری | Accounting information system (AIS) | Adaptive structuration theory (AST) | International financial reporting standards | (IFRS) | Faithfulness of appropriation (FOA) | Accounting process performance
مقاله انگلیسی
9 Why choosing IFRS? Benefits of voluntary adoption by European private companies
چرا انتخاب IFRS؟ مزایای پذیرش داوطلبانه توسط شرکت های خصوصی اروپایی-2020
In 2005, International Financial Reporting Standards (IFRS) have been legally adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS remain an option for non-listed firms in some countries. We investigate whether European privately held firms can raise more debt when they voluntarily report their consolidated financial information according to IFRS rather than local accounting rules. Using fixed effects regressions on 8391 firms in 22 European Union (EU) countries from 2005–2018, we document that IFRS adoption leads to more private debt issue for non-listed firms. This accounting option could be particularly useful for opaque firms or firms located in common law countries. Our results contribute to the debate on European accounting policy for non-listed firms.
Keywords: IFRS | Bank debt | Non-listed entities
مقاله انگلیسی
10 Risk assessment of the UPIoT construction in China using combined dynamic weighting method under IFGDM environment
ارزیابی ریسک ساخت و ساز UPIoT در چین با استفاده از روش توزین وزن ترکیبی در محیط IFGDM-2020
Large-scale integration of renewable energy systems poses challenges to the ubiquitous power Internet of things (UPIoT) construction in China. This paper aims to study beyond these challenges from a risk assessment per- spective, using the combined dynamic weighting evidence fusion (CDWEF) method under the intuitionistic fuzzy group decision-making (IFGDM) environment. The UPIoT construction risk is identified and characterized by a 17-indicator system which is scored by intuitionistic fuzzy relations (IFRs) from experts. The IFRs are corrected by the dynamic expert weight determined from both the intuitionistic fuzzy entropy and conflicts among IFRs. The IF-AHP-DEMATEL method is adopted to determine the combined indicator weight for correcting the risk mass functions, which are obtained from the IFRs with the evidence fusion theory. The proposed risk assessment method is validated in a case study, indicating that the UPIoT construction risk in China is high in communication networks and business innovation.
Keywords: The ubiquitous power Internet of things (UPIoT) | intuitionistic fuzzy group decision-making | combined dynamic weighting | intuitionistic fuzzy AHP-DEMATEL | risk assessment
مقاله انگلیسی
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