January 2024
The impact of IFRS 9 on listed companies in China
With the intensification of world economic integration, IFRS has become more widely used through continuous innovation and reform. It quickly became the goal of the gradual unification of domestic accounting standards. On November 12, 2009, the IASB issued a different version of the former International Financial Reporting Standard for financial assets in accounting operations classification and measurement, namely IFRS...
February 2024
Quantitatively immaterial audit misstatements matter qualitatively
The research aimed to assess whether quantitatively negligible (immaterial) misstatements identified by auditors could offer valuable qualitative information for investors. The objective was to explore the qualitative characteristics of these quantitatively trivial misstatements. Initially, through a literature analysis and expert evaluation, the most significant qualitative characteristics were identified....
March 2024
Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence
Geopolitical risks pose a significant threat to many companies' performance, necessitating the acquisition and evaluation of reliable information to manage these risks effectively. Furthermore, increased legal requirements in recent years demand more comprehensive reports on firm-specific risks. Therefore, detailed knowledge of the regulatory framework, accounting implications, and measurement is essential for...
March 2024
Do firm-specific factors moderate the impact of COVID-19 on firm performance? An empirical study from listed companies in North America
In the face of unprecedented economic challenges posed by the COVID-19 pandemic, this pioneering study examines how firm-specific factors shape the pandemic's impact on firm financial performance. By analyzing data from 12,826 firm-year observations across 14 sectors in North America from 2019 to 2023, the study investigates the moderating role of company size, leverage, earnings management, CEO compensation, and...
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