Worldwide convergence of IFRS: Evidence from the global automotive industry

Detalhes bibliográficos
Autor(a) principal: Fonseca, João Miguel Dias
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/17530
Resumo: Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.
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spelling Worldwide convergence of IFRS: Evidence from the global automotive industryAccounting standardsConvergenceFinancial ratiosAutomotive industryDomínio/Área Científica::Ciências Sociais::Economia e GestãoWorldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.Ferreira, LeonorRUNFonseca, João Miguel Dias2018-01-18T01:30:16Z2015-012015-012015-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/17530TID:201476380enginfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:55:34Zoai:run.unl.pt:10362/17530Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:24:02.520162Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Worldwide convergence of IFRS: Evidence from the global automotive industry
title Worldwide convergence of IFRS: Evidence from the global automotive industry
spellingShingle Worldwide convergence of IFRS: Evidence from the global automotive industry
Fonseca, João Miguel Dias
Accounting standards
Convergence
Financial ratios
Automotive industry
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Worldwide convergence of IFRS: Evidence from the global automotive industry
title_full Worldwide convergence of IFRS: Evidence from the global automotive industry
title_fullStr Worldwide convergence of IFRS: Evidence from the global automotive industry
title_full_unstemmed Worldwide convergence of IFRS: Evidence from the global automotive industry
title_sort Worldwide convergence of IFRS: Evidence from the global automotive industry
author Fonseca, João Miguel Dias
author_facet Fonseca, João Miguel Dias
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Fonseca, João Miguel Dias
dc.subject.por.fl_str_mv Accounting standards
Convergence
Financial ratios
Automotive industry
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Accounting standards
Convergence
Financial ratios
Automotive industry
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.
publishDate 2015
dc.date.none.fl_str_mv 2015-01
2015-01
2015-01-01T00:00:00Z
2018-01-18T01:30:16Z
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dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/17530
TID:201476380
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identifier_str_mv TID:201476380
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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