The determinants and effects of the early adoption of IFRS 15 ...

Regarding the impact of firm characteristics, we found that firm age, size, and financial leverage have significant positive relationships with the early ...

Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard ...

(PDF) The determinants and effects of the early adoption of IFRS 15 ...

Regarding the effects of firm characteristics, we found that firm age, firm size, and financial leverage have significant positive effects on ...

The determinants and effects of the early adoption of IFRS 15 ...

Abstract Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial ...

The determinants and effects of the early adoption of IFRS 15 ...

Finally, we found a significant difference in profitability between IFRS 15 early adopting companies compared to non-early adopters. This result ...

The determinants and effects of the early adoption of IFRS 15 ...

Finally, we found a significant difference in profitability between IFRS 15 early adopting companies compared to non-early adopters. This result reflects the ...

A closer look at IFRS 15, the revenue recognition standard - EY

... effects for IFRS preparers.6 As such, we generally refer to the 'standard' in ... Early adoption was permitted, provided that fact was disclosed. FASB ...

The Impact of IFRS Adoption: A Literature Review - ScholarWorks

The. Page 15. 15 author does not find any ... the determinants and consequences of IFRS adoption in Germany. The authors first analyze the determinants of.

Analysis of factors affecting the adoption of IFRS in an emerging ...

In addition, the factors of firm size and audit activities have a positive effect on promoting the willingness of enterprises to apply IFRS, while tax pressure ...

the effects of the adoption of ifrs 15 - revenue from contracts with ...

The implementation of IFRS 15 will occur in the financial year 2017 (or afterwards), early ... can vary depending on factors that are still unknown, such as ...

An evaluation of the impacts of the adoption of IFRS 15 Revenue ...

First, what impact did the more detailed requirements for the recognition of revenue have on earnings re- ported in the statement of profit or loss, and did the ...

Summary of academic literature - Staff paper

with information about IFRS 15 adoption;. (iii) 9% of entities' audit reports ... IFRS 15 implementation effects described in paragraph 14(a)(i)–(viii) ...

Intended and Unintended Consequences of IFRS 15 Adoption

The purpose of an IASB post-implementation review (PIR) is twofold: (i) first, to assess whether the effects of applying new requirements are as intended ...

The effects of IFRS 15 mandatory adoption on financial statements

The purpose of this study is to investigate whether the first-time mandatory transition from old to the new International Financial Reporting Standards ...

IFRS 15 early adoption and presentation - Research Tree

The changes reflected in the 2016 results under IFRS 15 predominantly relate to the timing of revenue recognition with revenues now recognised ...

THE DETERMINANTS of IAS/IFRS ADOPTION by EMERGENT ...

The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country · Business, Economics. Cogent Business & Management · 2023.

Measuring the Effects of IFRS Adoption on Accounting Quality

In order to achieve the intended benefits of IFRS adoption, related to increased comparability and transparency of financial reporting, IFRS application should ...

ifrs-15-early-adoption-and-accounting-information-case-of-real ...

effect: revenue is recognized over time in almost all contracts with customers and contract costs are more likely capitalized rather than expensed. Moreover, ...

Revenue Recognition Dilemma under International Financial ...

impact of Pre-IFRS 15 and Post IFRS 15 adoption on the accounting numbers ... early adoption of IFRS 15 in their financial reporting due to regulatory ...

IFRS 15 — Revenue from Contracts with Customers - IAS Plus

IFRS 15 was issued in May 2014 and applies to an annual reporting period beginning on or after 1 January 2018. On 12 April 2016, clarifying ...