The usefulness of Non-IFRS segment data

Göttsche, Max; Küster, Stephan; Steindl, Tobias

doi:10.1016/j.intaccaudtax.2021.100382

Cited by 3 publications

(3 citation statements)

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“…The Wilcoxon test is commonly used to compare the medians of variables belonging to two groups. In the literature on the subject, the Wilcoxon test was used to compare the median return on assets (EBITDA / assets) (Fu and Ogura, 2019), financial liquidity (Mateus and Mateus, 2021), EBIT margin (Li et al, 2019), or comparisons resulting from the implementation IFRS 8 (Göttsche et al, 2021).…”

Section: Conceptual Research Model and Hypotheses Developmentmentioning

confidence: 99%

Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies

Luty¹,

Petković²

2021

ERSJ

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Purpose: This study aims to investigate the influence of applying IFRS on European companies' profitability. The research focuses on adopting the new IFRS 16, specifically the accounting treatment of leases. The new standard introduces revolutionary changes in the treatment of leasing contracts. Many companies have moved away from IFRS, so it is essential to check the impact of IFRS on other companies. Design/Methodology/Approach: The study includes an analysis of two periods, before and after implementing IFRS 16 (leasing). In the study, we focus on specific sectors of economic activity. We examine the distributions of individual variables and compare the medians using parametric and non-parametric tests. The survey results indicate whether the implementation of IFRS 16 negatively affected the results of the companies. Findings: The study proves that adopting new IAS 16 related to leases does not negatively influence companies' profitability than the previous treatment of this financial position within financial statements. This study confirms that European companies improve profitability by adopting new modifications of the IAS 16. Practical Implications: The study represents a motive for managers to accept new accounting treatments of leases that will create tangible value and generate further economic benefits. Originality/Value: We examined companies implementing new assumptions for the recognition of leasing. Contrary to the numerous voices of practitioners pointing to the negative effects of the implementation of IFRS 16, we showed that the implementation of IFRS 16 did not significantly change the profitability of companies. Thus, it can be indicated that the primary objective of introducing IFRS 16, to organize the recognition of company assets, has been met.

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Section: Conceptual Research Model and Hypotheses Developmentmentioning

confidence: 99%

Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies

Luty¹,

Petković²

2021

ERSJ

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“…Assim, devido à relevância das previsões dos analistas para o funcionamento do mercado financeiro, verifica-se a existência de pesquisas que buscam identificar quais são os fatores determinantes da sua acurácia, como: (a) a qualidade dos relatórios financeiros (Bernardi & Stark, 2018;Choi, Hu, & Karim, 2020;Choi, 2018;Eliwa et al, 2021;Iqbal, Ali, Umar, Ullah, & Jebran, 2021); (b) o ambiente econômico (Chourou et al, 2021;Ho, Nguyen, Parikh, & Vo, 2020;Hou & Gao, 2021;Yu et al, 2020); (c) a disponibilidade de informação (Dambra, Field, Gustafson, & Pisciotta, 2018;Felo, Kim, & Lim., 2018;Galanti, 2016;Tsao et al, 2018;Tsao, Lu, & Keung, 2016); (d) as caraterísticas da empresa (Eugster, 2019;Leal et al, 2016;Oliveira & Girão, 2018;Platikanova & Mattei, 2016); (e) a adoção do IRFS (Göttsche, Küster, & Steindl, 2021;Hsu & Chen, 2020;Sanabria-García & Garrido-Miralles, 2020); (f) a adoção de políticas e diretrizes (Cowan & Salotti, 2020;Smith, Alfonso, & Hogan, 2018); (g) o endividamento (BC & Esfahani, 2020) e (h) a governança corporativa (Bhat, Hope, & Kang, 2006;Byard, Li, & Weintrop, 2006;Dalmácio, Lopes, Rezende, & Sarlo Neto, 2013).…”

Section: Introductionunclassified

“…Adicionalmente, grande número dos artigos publicados utilizaram técnicas estatísticas de dependência, como o método de regressão (Ayres, Huang, & Myring, 2017;Eugster, 2019;Felo et al, 2018;Göttsche et al, 2021;Ho et al, 2020;Huyghebaert & Xu, 2016), ou estatísticas descritivas (Roger, 2017), porém, raros estudos utilizam-se de técnicas estatísticas de interdependência (Hou et al, 2018), que permitam relacionar as variáveis de precisão ou acurácia do analista com o grau de similaridade dos indivíduos envolvidos na análise.…”

Section: Introductionunclassified

Fatores comportamentais determinantes da acurácia da previsão de lucro dos analistas financeiros

Paula

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pelo incentivo, ensinamentos e tempo direcionados ao longo do meu curso. Sua dedicação e amor à pesquisa foram essenciais para meu aprendizado e sucesso na conclusão deste trabalho. Aos meus irmãos, Priscila e Abimael pelo estímulo e apoio para esta conquista e a toda minha família pela compreensão às ausências necessárias ao longo do curso. Aos professores do programa de Pós-Graduação em Controladoria e Contabilidade da Faculdade de Economia, Administração e Contabilidade, pelo aprendizado proporcionado e, aos os funcionários da secretaria pelo apoio durante todo o curso. E a todos que, de forma direta ou indireta, colaboraram para que este trabalho pudesse ser concluído. RESUMO PAULA, A. M. (2023). Fatores comportamentais determinantes da acurácia da previsão de lucro dos analistas financeiros (

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Legal and professional accounting regulations as strategic components of financial reporting quality

Anđelković,

Petrović,

Liberakos

2023

Ekon: teor praks

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The basic aim of the research in this paper is to answer the question of whether the financial statements defined by the legislation in the Republic of Serbia, based on the IASB IAS/IFRS project implementation, could be comparable with the EU financial statements in terms of quality. The main reason for this research is to point out the necessity of including other international accounting regulations, such as EU Directive 34, for financial reporting harmonization and standardization needs. The research results show that the existing legal accounting regulations implementation defined by the IFRS has become the limiting factor for financial reporting quality. Additionally, the research results indicate the need to overcome the existing concept of technically oriented accounting and consider a broader, more completely expressed power of financial reporting that includes other non-financial determinants. In order to reach the set aim, the methodology used in this paper includes qualitative research based on secondary data sources. On that basis, the first part of the paper provides an indicator analysis that illustrates the existing financial reporting quality situation as a result of legal and professional accounting regulations implementation in the Republic of Serbia. In the second part of the paper, based on the research results, we provide suggestions for improving accounting regulations for financial reporting quality needs.

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The usefulness of Non-IFRS segment data

Cited by 3 publications

References 75 publications

Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies

Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies

Fatores comportamentais determinantes da acurácia da previsão de lucro dos analistas financeiros

Legal and professional accounting regulations as strategic components of financial reporting quality

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