According to Glaum
, Schmidt, Street, and Vogel (2013b), in periods of transition towards IFRS, companies may not present the same level of adaptation in relation to the accounting standards required.
and Oesterle (2007) and Verbeke and Forootan (2012) reminded us to focus more on the context of the particular sample as well as on the role of moderating factors.
, Baetge, Grothe and Oberdorster's (2013) paper assesses the impact of the IFRS adoption in Germany on the accuracy of analysts' forecasts from 1997 to 2005.
& Oesterle, 2007; Ruigrok, Amann & Wagner, 2007).
Focusing on the extensive disclosure requirements of IFRS 3 "Business Combinations" and International Accounting Standard 36 "Impairment of Assets," Glaum
, Schmidt, Street and Vogel (2013) note that IFRS 3 mandates companies to disclose, inter alia, the cost of the acquisitions, details about the assets acquired and the liabilities assumed (purchase price allocation), as well as information on the impact the combination has on revenue, profit and loss.
Primera parte--"Kate, la brava", comedia americana de la vida del Fart West (sic), interprete principal Luisa Glaum
, 40 partes.
, Brunner and Himmet (2000) examined the economic exposure of German corporations to change in DM/US dollar exchange rate.
De salientar os trabalhos de: Watts e Zimmerman (1978), Cooke (1989), Street e Gray (2002), Glaum
e Street (2003), Prather-Kinsey e Meek (2004), Guerreiro (2006), Guerreiro et al.
Em estudo recente, Glaum
et al (2007) analisaram as normas IFRS relativas as concentracoes de atividades empresariais e, conforme os pesquisadores, a larga maioria das empresas incluidas na amostra (11) divulgam o custo das suas aquisicoes (preco de compra), embora um terco delas nao providencia uma descricao dos componentes do custo da operacao, que deve incluir custos diretamente atribuiveis a concentracao de atividades empresariais.
, Brunner and Holger (2000) also show that (55%) 24 of 71 German firms' stock returns are significantly exposed to the exchange rate changes for the period 1974-1979 at the 5% level.
Malle E, Pfeiffer KR Dugi K, Pfeiffer C, Glaum
M, Oezcueruemez M, et al.
The indications of significant noncompliance have particularly troubled Cairns (1999a) and Glaum
and Street (2003).