scholarly journals An Empirical Study - Adoption of International Financial Reporting Standards (IFRS) in Hong Kong Education

2013 ◽  
Vol 5 (4) ◽  
pp. 98
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Hong Kong ◽  
Empirical Study ◽  
Financial Reporting ◽  
Positive Impact ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Accounting Professionals ◽  
Hong Kong Students ◽  
Hong Kong Education

This study aims to investigate students’ knowledge and interest on adoption of IFRS in Hong Kong, the preferred strategy and pedagogy of introducing IFRS, and the usefulness of learning IFRS. The results show that most Hong Kong students are eager to learn IFRS and they understand the positive impact of learning IFRS. The Hong Kong accounting professionals and educators have to develop relevant materials on IFRS.

scholarly journals The role of context in the interpretation of verbal probability expressions used in International Financial Reporting Standards

2019 ◽  
Vol 2019 (101 (157)) ◽  
pp. 95-110
Author(s):  
Sylwia Silska-Gembka ◽  
Jerzy Gierusz ◽  
Katarzyna Koleśnik
Keyword(s):  
Financial Reporting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Accounting Professionals ◽  
Verbal Probability

The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was distributed, and a sample of accountants and auditors was asked to interpret the “probable” expression used in IFRS establishing the threshold for recognising various accounting elements. The results provide further support for the hypothesis that the context the VPEs are used in affects their interpretation. The results indicate the problem of inconsistency in the interpretation of these expressions by accounting professionals. Thus, this study should provide some tentative implications for standard setters to consider in using VPEs in IFRS.

scholarly journals Institutional pressures, legitimacy, risks, uncertainty and voluntary adoption of IFRS for SMEs in Vietnam

2021 ◽  
Vol 8 (4) ◽  
pp. 495-510
Author(s):  
Trinh Hiep Thien ◽  
Nguyen Xuan Hung
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Financial Risk ◽  
Negative Impact ◽  
Positive Impact ◽  
International Financial Reporting Standards ◽  
Institutional Pressures ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
The Impact

The purpose of this study was to determine the impact of institutional variables, risks, and dependence on the voluntary application of international financial reporting standards. The study used a quantitative research method based on regression analysis, with data obtained from a survey from among Vietnam's small and medium businesses. The findings confirmed that legitimacy, dependence, consistency, time, international trade, uncertainty, operational risk, financial risk, and industry all have a positive impact on the ability to voluntary application international financial reporting standards, with the exception of flexibility, which has a negative impact. The findings of the study have consequences for stakeholders in making proper policy decisions about the application of the International Financial Reporting Standards.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

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