Download Tag: BANKING REFORM


THE IMPACT OF IFRS ADOPTION AND BANKING REFORM ON EARNING MANAGEMENT

CHAPTER ONE INTRODUCTION 1.1   Background to the Study Globalization of capital markets requires a unified global accounting, reporting and disclosure set of standards. As a result of increasing volume of cross border capital flows and the growing number of foreign direct investments via mergers and acquisitions in the globalization era, the need for the harmonization of different practices in accounting and the acceptance of worldwide standards has arisen. This worldwide ...

Read more

THE IMPACT OF IFRS ADOPTION AND BANKING REFORM ON EARNING MANAGEMENT

CHAPTER ONE INTRODUCTION 1.1   Background of the Study Globalization of capital markets requires a unified global accounting, reporting and disclosure set of standards. As a result of increasing volume of cross border capital flows and the growing number of foreign direct investments via mergers and acquisitions in the globalization era, the need for the harmonization of different practices in accounting and the acceptance of worldwide standards has arisen. This worldwide ...

Read more