Category Archives: Artikel Akuntansi Internasional

By: Ann Tarca, Melissa Moy and Richard D. Morris This study examines the relationship between use of international accounting standards and companies’ source of finance. We Investigate the proposition contained in Nobes’ (1998) model which postulates ousider companies (those with … Continue reading →

by: Mingyi Hung and K.R. Subramanyam This study investigates the effects of adopting International Accounting Standards (IAS) on financial statements and their value relevance for a sample of German firms during 1998 – 2002. By implementing an innovative research design … Continue reading →

By. Hollis Ashbaugh dan Morton Pincus We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on the ability of financial analysts to forecast non-US firms’ earnings accurately, and (2) … Continue reading →

by: Mary Barth, Wayne Landsman dan Mark Lang We compare characteristics of accounting data for firms that adopt International Accounting Standards (IAS) to a match sample of firms that do not to investigate whether reporting under IAS is associated with … Continue reading →

By: Eli Bartov, Stephen R. Goldberg, Myung-Sun Kim U.S. Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) compete for Internastional acceptance as reporting standards for capital markets around the world and in the U.S. Currently, the Securities and … Continue reading →

by: Ann Tarca Abstract: This study examines reporting practise of a sample of foreign listed and domestic-only listed companies from the United Kingdom, France, Germany, Japan, Australia to determine the extent to which companies are voluntarily using “international” standards. Two … Continue reading →

Author: Roger C. Graham, Raymond D. King and Cameron K. J. Morrili Abstract: Depending on the country and circumstances, reporting rules for intercorporate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield … Continue reading →

Author: Lecturer Ph. Diaconu PAUL Abstract: Globalization is one of the biggest social processes which the humanity has facing since ever. That’s why it’s impact in the global economy is huge. Facing a global challenge financial information system has called … Continue reading →

Marjan Petreski Abstract: The aim of this paper is to provide some arguments for the effect of the adoption of the International Accounting Standards on firms. Therefore, IAS impact on firms’ management and financial statements are analysed. Provided financial statements … Continue reading →