Journal of Applied Accounting Research: Volume 14 Issue 1

Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe

Neophytos Lambertides, Khelifa Mazouz

The aim of this study is to examine the impact of mandatory International Financial Reporting Standards (IFRS) adoption on the informational efficiency, market stability, and…

Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies

Mahmoud Nassar, Husam Aldeen Al‐Khadash, Alan Sangster, Osama Mah’d

In spite of facilitating and motivating factors in the external environment, the implementation of new management‐accounting techniques as activity‐based costing (ABC) in…

International Financial Reporting Standards and noise trading: Evidence from central and eastern European countries

Frankie Chau, Galiya B. Dosmukhambetova, Vasileios Kallinterakis

The purpose of this paper is to examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) has produced an impact on the level of noise trading…

The impact of IFRS on net income and equity: evidence from Italian listed companies

Michela Cordazzo

The mandatory conversion to IFRS (International Financial Reporting Standards) has represented much more than a change in accounting rules. Firms’ main concerns have been to…

Small businesses, share buybacks, tax auditing and the use of valuation methods: An analysis of the Portuguese case

António Martins

The purpose of this paper is to analyze how share buybacks can be, in Portuguese small privately held firms, a source of tax‐based conflicts between shareholders and tax…

The costs and benefits of IFRS implementation in the UK and Italy

Alison Fox, Gwen Hannah, Christine Helliar, Monica Veneziani

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to…

2012 Awards for Excellence