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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 |
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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 |
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Difficulties converging US GAAP and IFRS through joint projects: The case of business combinations
همگرایی دشواری های GAAP آمریکا و IFRS ازطریق پروژه های مشترک: حالت ترکیب های تجاری-2018 In order to converge US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) agreed in the 2002 Norwalk Agreement to participate in several joint projects with the intention of developing common standards. This exploratory research study investigates the first major joint project, Business Combinations. In 2005 the FASB and IASB issued joint Exposure Drafts (ED) for comment. Despite the Boards intentions of creating a single high-quality standard, two separate standards with many differences were ultimately issued. The purpose of this article is to better understand the various issues related to using joint EDs as a means toward the goal of convergence. The results suggest systematic differences in comment letter quality, ED question response and agreement rates depending on CL Board audience, stakeholder interest group, and region. The analysis of the 283 comment letters submitted finds that different stakeholders responded to the FASB and IASB, and that respondents to the joint ED differ from those normally responding to FASB or IASB EDs. Compared to single Board EDs, the number of letters to the FASB dropped substantially while those to the IASB increased. Significant differences are found between different stakeholder interest groups and regions in their levels of support for proposed changes as well as in the quality of the comment letters submitted to the FASB and IASB. Letters written to the FASB are significantly shorter than those to the IASB, and those written to both Boards and by international accounting firms are significantly longer. This is especially noticeable for those key issues where the final standards for the Boards differ. Non-US letter writers much more frequently cite national accounting standards in their opposition to proposals. National accounting standard-setters frequently have different levels of support than writers to the FASB, which are over 90% from the US. The results support concerns that convergence efforts may be hampered by the Boards having their own constituent groups and that these diverse groups engage in the “joint” due process in different ways that will need to be addressed. |
مقاله انگلیسی |
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Discipline and punish: Exploring the application of IFRS 10 and IFRS 12
نظم و انضباط و مجازات کردن : بررسی کاربرد IFRS 10 و IFRS 12-2017 This paper uses IFRS 10 and IFRS 12 as a case study to demonstrate how a sense of enclosure,
partitioning, hierarchical surveillance and normalising sanction is used to encourage
compliance with new accounting prescriptions. Detailed interviews with corporate
governance, financial reporting and financial regulatory experts are used to explore the
functioning of Foucauldian power in a practical accounting system. Interviewees also reveal
how, even if complete Panoptic control over the consolidation accounting space is not
achieved, the disciplinary potential of the new standards is sufficient to support the valid
expectation of compliance in the eyes of stakeholders and substitute for a loss of trust in the
aftermath of corporate scandal and financial crisis.
Keywords: Consolidation accounting | Financial crisis | Financial reporting | International Financial Reporting Standards |IFRS 10 and IFRS 12 | Legitimacy | Panopticism |
مقاله انگلیسی |
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The liquidity impact on firm values: The evidence of Taiwans banking industry
تأثیر نقدینگی بر ارزش شرکت: شواهدی از صنعت بانکی تایوان-2017 Liquidity plays an important role in financial markets, especially during a financial crisis. New Basel III
regulatory framework highlights the importance of liquidity risk management implemented by financial
institutions. Moreover, updated International Financial Reporting Standards (IFRS) require the improve
ments about fair value measurements and reinforce existing principles for disclosures about the liquidity
risk associated with financial instruments. Using the liquidity discount model of Chen (2012), we are able
to empirically classify Taiwan’s financial institutions into three liquidity categories: safe, crisis contagious
and vulnerable. Our findings can serve as an early warning signal for liquidity calamity. In addition, we
investigate what factors affect firm-specific liquidity discounts for these institutions and conduct a sub
period analysis, which examines whether there is significant liquidity discounts changes before and after
the 2008 financial crisis. We find that liquidity discounts change substantially during the financial crisis.
Furthermore, we find that liquidity discounts can be attributed to some firm-specific performance.
Keywords: Financial institutions | Liquidity risk | Liquidity discount | Liquidity vulnerability |
مقاله انگلیسی |
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The impact of accounting laws and standards on bank risks: Evidence from transition countries
تأثیر قوانین و استانداردهای حسابداری در مورد خطرات بانکی: شواهد از کشورهای در حال گذار-2017 It is well documented that institutional development has greatly enhanced bank stability
by reducing risk-taking. We examine the causal effect of accounting system development
on bank risk-taking based on difference-in-difference (DID) models in the context of insti
tutional reforms. By creating two distinct measures of the accounting system: the distance
to the International Financial Reporting Standards (IFRS Index) and the domestic accounting
law enactment (Accounting Law Index), we show that the accounting system has a significant
impact on bank risk-taking in the Central and Eastern European (CEE) countries. Specifi
cally, compliance with the IFRS induces large drop in bank risk, while increased domestic
accounting laws lead to greater risk-taking. We also show that European Union member
ship reinforces the effect of the IFRS Index on bank risk-taking for those transition countries.
Keywords: Accounting law | Bank risk | Transition economies | Institutional development |
مقاله انگلیسی |
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Banks Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks Impairments on Greek Government Bonds
استفاده از اختيارات حسابداری و مداخلات نظارتی بانک ها: اختلالات بانک های اروپايی در اوراق قرضه دولتی یونان-2017 This paper analyzes troubled banks use of accounting discretion and its interaction with regulatory intervention in a time of financial distress. We analyze impairment losses that Europes largest banks recognized on Greek Government Bonds (GGB) during 2011, the time during
which GGB were considered impaired. Our findings reveal considerable variation in the impairment ratios across banks. Banks with larger GGB exposures, for which a full impairment would deplete a large share of regulatory capital, recognize significantly lower impairment ratios. Furthermore, we find that troubled banks delay full impairments until state aid is provided. Troubled banks recognize significantly lower impairment ratios in the quarter before they are
provided with state aid, but substantially increase their impairment ratios afterwards. This pattern is consistent with the notion that troubled banks initially understate impairments to conceal the full extent of their financial difficulties from less sophisticated non-regulator outsiders
(e.g., depositors and the general public), which increases regulators ability to practice forbearance by not intervening immediately.
Keywords: Fair value | Financial institutions | Impairment losses | International financial reporting standards | Regulatory forbearance |
مقاله انگلیسی |
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Full adoption of IFRSs in Brazil_ Earnings quality and the cost of equity capital
پذیرش کامل IFRS در برزیل -کیفیت درامد و هزینه سرمایه متعلق به ان -2017 The purpose of this paper is to investigate the impact of IFRS adoption on the earnings quality
and the cost of equity capital of Brazilian companies. It is assumed that an increase in information
contributes to a reduction in asymmetric information. A conjecture is that more efficient allo
cation of resources will result in a reduction in the cost of capital. The results show that the
hypothesis of an increase in earnings quality after IFRS adoption holds true. The models used to
analyze the equity cost of capital suggest a reduction in the cost of capital of around 7 basis
points.
Keywords: Brazil | International Financial Reporting Standards | Cost of equity capital | Earnings quality | Capital market |
مقاله انگلیسی |
9 |
Adoption of the International Financial Reporting Standards by Greek non-listed companies_ The role of coercive and hegemonic pressures
تصویب استانداردهای گزارشگری مالی بین المللی توسط شرکت های غیرقانونی یونان - نقش فشارهای اجباری و هژمونیک-2017 In this paper, we examine the motivations for preparers in Greek non-listed companies to adopt
International Financial Reporting Standards (IFRS). Previous literature has focused on listed
companies and assessed the effect of IFRS on market efficiency to justify its adoption. Using data
from a cross-sectional survey and from interviews with senior managers, our analysis indicates
that the motivations to adopt IFRS in Greece are not primarily related to the technical
competence of the standards. We draw insights from literature on institutional theory and
hegemony based on the Selections from the Prison Notebooks of Gramsci, and show that the
decision to comply with IFRS can also be motivated by coercive and hegemonic pressures, which
are exerted by powerful institutional constituents as they interact with organisations’ strategic
interests at the international and national level. The adoption of IFRS is driven predominantly by
the pressures exerted by parent companies on their subsidiaries and by the legal requirements of
the state, but also through borrowing and debt-contracting requirements as enforced by civil
society actors, such as financial institutions. This mobilisation of power plays a pivotal role in
supporting the establishment of IFRS among non-listed companies.
Keywords: IFRS | Incentives | Non-listed companies | Greece | Institutional theory | Hegemony |
مقاله انگلیسی |
10 |
The role of accounting in Behavioral Finance
نقش حسابداری در مالی رفتاری-2016 This short letter argues that insights from behavioral accounting are highly relevant for
studies examining human aspects in finance. This is important because research focusing on
the users of financial information and their characteristics often assumes that financial
information in itself is neutral, unbiased and value-free. However, the information used by
investors and capital markets participants for making economic decisions is prepared by
accountants, who use their professional judgments by interpreting and applying accounting
standards.
Key words: Behavioral Finance | Behavioral Accounting | Behavioral Economics | Homo Economicus | International Financial Reporting Standards |
مقاله انگلیسی |