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In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 Business Combinations and International Accounting Standard 36 Impairment of Assets, we find...
The role of auditors is to add credibility to financial information and to reduce the risk of management manipulation or concealment. It is vital that auditors be independent of company management. In practice, however, various circumstances may pose a potential threat to auditor independence....
Following the financial and banking crisis of the late 2000s, accounting regulators sought to replace the incurred-loss method of loan-loss provisioning by a more forward-looking expected-loss method. Difficulties arose, including with respect to the weight that expected-loss provisioning should...
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