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Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-3-8349-6635-3_12openalex-snapshot

International Accounting Standards

inferredcites →https://doi.org/10.1007/s11142-007-9049-9openalex-snapshot

Financial statement effects of adopting international accounting standards: the case of Germany

inferredcites →https://doi.org/10.1016/0304-405x(85)90044-3openalex-snapshot

Bid, ask and transaction prices in a specialist market with heterogeneously informed traders

inferredcites →https://doi.org/10.1016/j.jacceco.2003.09.004openalex-snapshot

Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2006.11.001openalex-snapshot

Differences between domestic accounting standards and IAS: Measurement, determinants and implications

inferredcites →https://doi.org/10.1016/j.jfineco.2005.06.006openalex-snapshot

Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆

inferredcites →https://doi.org/10.1016/s0165-4101(00)00012-4openalex-snapshot

The effect of international institutional factors on properties of accounting earnings

inferredcites →https://doi.org/10.1016/s0165-4101(00)00013-6openalex-snapshot

The association between financial accounting measures and real economic activity: a multinational study

inferredcites →https://doi.org/10.1016/s0165-4101(02)00047-2openalex-snapshot

Corporate ownership structure and the informativeness of accounting earnings in East Asia

inferredcites →https://doi.org/10.1080/09638180.2015.1009144openalex-snapshot

Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

inferredcites →https://doi.org/10.1080/09638180701706732openalex-snapshot

IFRS Adoption and Accounting Quality: A Review

inferredcites →https://doi.org/10.1086/250042openalex-snapshot

Law and Finance

inferredcites →https://doi.org/10.1108/09513570110389297openalex-snapshot

A negotiated order perspective on public sector accounting and financial control

inferredcites →https://doi.org/10.1108/09513570510627720openalex-snapshot

The adoption of international accounting standards in Bangladesh

inferredcites →https://doi.org/10.1108/09513579910277410openalex-snapshot

“Interests” and accounting standard setting in Malaysia

inferredcites →https://doi.org/10.1111/1467-6303.00090openalex-snapshot

'Facilitating' globalization processes: Financial technologies and the World Bank

inferredcites →https://doi.org/10.1111/1475-679x.00020openalex-snapshot

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

inferredcites →https://doi.org/10.1111/1475-679x.00102openalex-snapshot

Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

inferredcites →https://doi.org/10.1111/1475-679x.00116openalex-snapshot

Financial Reporting Environments and International Capital Mobility

inferredcites →https://doi.org/10.1111/j.1468-5957.2010.02231.xopenalex-snapshot

Capital Allocation and Timely Accounting Recognition of Economic Losses

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00144.xopenalex-snapshot

Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00157.xopenalex-snapshot

Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms

inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00226.xopenalex-snapshot

Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards

inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00238.xopenalex-snapshot

Accounting Information, Disclosure, and the Cost of Capital

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00287.xopenalex-snapshot

International Accounting Standards and Accounting Quality

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00306.xopenalex-snapshot

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

inferredcites →https://doi.org/10.1111/j.1540-6261.1987.tb04565.xopenalex-snapshot

A Simple Model of Capital Market Equilibrium with Incomplete Information

inferredcites →https://doi.org/10.1111/j.1745-6622.1995.tb00633.xopenalex-snapshot

MAKING ACCOUNTING MORE INTERNATIONAL: WHY, HOW, AND HOW FAR WILL IT GO?

inferredcites →https://doi.org/10.1177/031289627700200104openalex-snapshot

Corporate Financial Statements, A Product of the Market and Political Processes

inferredcites →https://doi.org/10.1353/pfs.2001.0002openalex-snapshot

Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure

inferredcites →https://doi.org/10.2139/ssrn.171975openalex-snapshot

The Economic Consequences of Increased Disclosure

inferredcites →https://doi.org/10.2139/ssrn.216429openalex-snapshot

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

inferredcites →https://doi.org/10.2139/ssrn.335420openalex-snapshot

Earnings Quality in U.K. Private Firms

inferredcites →https://doi.org/10.2139/ssrn.816384openalex-snapshot

Financial Reporting Quality, Capital Allocation Efficiency, and Financing Structure: An International Study

inferredcites →https://doi.org/10.2139/ssrn.906802openalex-snapshot

Applying IFRS in Germany: Determinants and Consequences

inferredcites →https://doi.org/10.2307/2672920openalex-snapshot

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.115openalex-snapshot

Empirical Evidence on the Evolution of International Earnings

inferredcites →https://doi.org/10.2308/accr.2004.79.4.967openalex-snapshot

Costs of Equity and Earnings Attributes

inferredcites →https://doi.org/10.2308/accr.2008.83.3.593openalex-snapshot

International GAAP Differences: The Impact on Foreign Analysts

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Level of Compliance on PASs and PFRSs Disclosure Requirements of Publicly-Listed Companies in the Philippines

inferred← citeshttps://doi.org/10.1007/978-981-10-4536-3_8openalex-snapshot

International Financial Reporting Standards and the Capital Market in Rwanda

inferred← citeshttps://doi.org/10.1016/s2212-5671(14)00637-6openalex-snapshot

Awareness Level and Educational Efforts of Academicians Relating to the International Financial Reporting Standards: A Research on Accounting Academicians in Konya

inferred← citeshttps://doi.org/10.1080/09639284.2011.590006openalex-snapshot

International Financial Reporting Standards: Expanding Standards, Expanding Geographically, Expanding Literature

inferred← citeshttps://doi.org/10.1108/jaar-02-2023-0038openalex-snapshot

The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective

inferred← citeshttps://doi.org/10.1108/jaee-03-2017-0035openalex-snapshot

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia

inferred← citeshttps://doi.org/10.1108/qram-08-2020-0126openalex-snapshot

The localised accounting environment in the implementation of fair value accounting in Indonesia

inferred← citeshttps://doi.org/10.1108/wjemsd-02-2015-0009openalex-snapshot

The level of compliance with International Financial Reporting Standards (IFRS 7)

inferred← citeshttps://doi.org/10.1109/tem.2023.3269291openalex-snapshot

Protocol Analysis Data Collection Technique Implemented for Artificial Intelligence Design

inferred← citeshttps://doi.org/10.1504/ijmfa.2023.129862openalex-snapshot

The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective

inferred← citeshttps://doi.org/10.15282/jgi.6.2.2023.9654openalex-snapshot

Adoption of International Financial Reporting Standards (IFRS) to Enhance Financial Reporting in Oman

inferred← citeshttps://doi.org/10.15294/ibarj.v4i1.90openalex-snapshot

International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

inferred← citeshttps://doi.org/10.19030/jabr.v32i3.9646openalex-snapshot

Obstacles To The Adoption Of The IAS/IFRS In Tunisia

inferred← citeshttps://doi.org/10.20525/ijrbs.v10i6.1330openalex-snapshot

Family ownership, information problem and firm performance

inferred← citeshttps://doi.org/10.21013/jmss.v6.n2.p13openalex-snapshot

International Financial Reporting Standards Implementation in India: Benefits and Problems

inferred← citeshttps://doi.org/10.22201/fca.24488410e.2024.4827openalex-snapshot

Mandatory IFRS enforcement and value relevance of accounting information in India

inferred← citeshttps://doi.org/10.2308/jiar-51807openalex-snapshot

How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?

inferred← citeshttps://doi.org/10.25916/sut.26286544openalex-snapshot

Risk disclosure practices: their determinants and association with bank performance

inferred← citeshttps://doi.org/10.31357/fmscmst.2014.00160openalex-snapshot

Analysis of Challenges and Barriers of Adopting Fair Value Accounting for Real Estate Valuation in Public Listed Companies - Sri Lanka

inferred← citeshttps://doi.org/10.31763/ijele.v3i2.236openalex-snapshot

Skills of vocational education in the aspect of development accounting in the organs of social insurance

inferred← citeshttps://doi.org/10.4018/978-1-4666-9876-5.ch012openalex-snapshot

Are IFRS Adoption Benefits in Developing Countries a Time-Lag?

inferred← citeshttps://doi.org/10.58968/ria.v2i2.174openalex-snapshot

Islamic Accounting Standard: An Intertemporal Sentiment Analysis

inferred← citeshttps://doi.org/10.5901/mjss.2013.v4n3p389openalex-snapshot

IFRS Adoption : Issues, Challenges and Lessons for Nigeria and other Adopters

inferred← citeshttps://doi.org/10.6007/ijarafms/v8-i2/4075openalex-snapshot

Do Listed Companies Need an IFRS Committee Beside Audit Committee?

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