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19 results for “IAS”
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Research ArticleOpen accessIn the keywordsDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,687 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Importance of Information through Accounting Practice in Agricultural Sector-European Data NetworkVazakidis Athanasios, Athianos Stergios, Ekaterini C. LaskaridouPresent study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,469 accessesView PDFCite
Research ArticleOpen accessIn the keywordsConservatism and Value Relevance: Evidence from the European Financial SectorPanayotis Manganaris, Jordan Floropoulos, Irini SmaragdiProblem statement: We examine the levels of conservatism and value relevance existent in the financial sectors of three code-law European countries (Germany, France and Greece) and one common-law European country (UK). We investigate (a) whether conservatism exists during the last decade (1999-2008), (b) whether its level has changed over this period and (c) the impact of conservatism on the value … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,608 accessesView PDFCite
Review ArticleOpen accessIn the keywordsAccounting for the Extractive Industries: Controversies and a Need for HarmonisationHafez AbdoThe oil and gas industry is international in nature and being operated, in most, by multinational companies. However, accounting for the activities of the oil and gas industry is being practiced by using different methods. These methods produce incomparable results which makes it hard for users of thes companies’ accounts to make investments decissions. In this paper, we demonstrate the … …Energy Research Journal, Vol. 9, Issue 1 · 28 Aug 2018 · 7,609 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,720 accessesView PDFCite
Research ArticleOpen accessIn the author namesPrevalence of Endoparasites and their Zoonotic Significance in Wild Rabbits of Ahar City, IranYagoob Garedaghi, Yaghoub Firouzivand, Iasmina LucaIn this study, 30 wild rabbits in Ahar city of Iran from April to June 2020, to determine the prevalence of Endo parasites were selected by hunting with weapons or trapping and were prepared for necropsy. They were euthanized and inspected for helminths and protozoa infection. Faecal sampling was carried out directly from recti and the oocysts or cysts were … …American Journal of Animal and Veterinary Sciences, Vol. 17, Issue 1 · 10 Feb 2022 · 6,291 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,089 accessesView PDFCite