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نتیجه جستجو - استانداردهای گزارشگری مالی بین المللی

تعداد مقالات یافته شده: 5
ردیف عنوان نوع
1 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
2 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
3 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
4 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
5 Does accounting regulation matter ? : An experience of international financial reporting standards implementation in an emerging country
آیا مقررات حسابداری مهم است؟ : تجربه ای از اجرای استانداردهای بین المللی گزارشگری مالی در یک کشور در حال ظهور-2014
The study investigates the balance between accounting regulation and political influences in the implementation of International Financial Reporting Standards (IFRS) in an emerging country. Forty-three interviews were conducted, from 2010 to 2013. Additionally, enforcement documents from 1998 to 2013 in relation to IFRS were evaluated. The study reveals that lack of accounting regulatory framework and political influences are hindering the effective implementation of IFRS. Most importantly, regarding the balance between accounting regulation and political influences, a high level of political influences is adding more apprehension to the implementation of IFRS. The study contributes to the policymaking agenda of the IFRS implementation literature. The findings are relevant to other emerging economies. In particular, local and international policy makers should rethink the path of the global implementation of IFRS. Keywords: Accounting regulation Politics International financial reporting standards Emerging country
مقاله انگلیسی
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