"IFRS" - Selaus asiasanan mukaanArtikkelit
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External Appraisal, Auditing, and Information Asymmetries in the Real Estate Industry : European Evidence
(Association of Business Schools Finland, 2022)
articleThis paper investigates whether the use of external investment property appraisers or the adoption of Big 4 auditors reduces information asymmetry across market participants in the real estate industry. The study exploits ... -
How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
articleThis paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ... -
The role of country-specific factors and the adoption of a global business language
(Association of Business Schools Finland, 2019)
articleThe global business world requires precise, reliable financial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs) are important tools ... -
The role of investment property appraisal in European real estate companies
(Emerald, 07.02.2020)
articlePurpose – This paper examines the connection between appraisals of investment properties and earnings properties in companies from two perspectives: what kind of companies employ the most reputable appraisers and how ...
