International Journal of Managerial Finance: Volume 12 Issue 2

The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange

Yuan George Shan, Indrit Troshani

The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based…

IFRS and value relevance: evidence based on Canadian adoption

Oliver N. Okafor, Mark Anderson, Hussein Warsame

The purpose of this paper is to investigate whether financial information prepared and disclosed under International Financial Reporting Standards (IFRS) has incremental value…

FASB and IASB diverging perspectives on the new lessee accounting: Implications for international managerial decision-making

Judy Kay Beckman

The purpose of this paper is to demonstrate the expected effect of diverging accounting requirements and practices on firms in two industries – construction and retailing – which…

The impact of guaranteed bailout assistance on bank loan overstatement: The Mexican financial crisis of the late 1990s and early 2000s

Alejandro Hazera, Carmen Quirvan, Salvador Marin-Hernandez

The purpose of this paper is to highlight how the basic binomial option pricing model (BOPM) might be used by regulators to help formulate rules, prior to financial crisis, that…

IFRS adoption in ASEAN countries: Perceptions of professional accountants from Singapore, Malaysia and Indonesia

Mahesh Joshi, Prem W. Senarath Yapa, Diane Kraal

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to…

Introductory comments for the special edition on the effects of International Financial Reporting Standards (IFRS)

Judy Kay Beckman