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Browsing Theses and Dissertations by Subject "International financial reporting standards"

Browsing Theses and Dissertations by Subject "International financial reporting standards"

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  • Earning management by Canadian acquirers : pre- versus post- IFRS 
    Zweiny, Abir Maadad (Notre Dame University-Louaize, 2018)
    Purpose: This study investigates the occurrence of pre-acquisition accrual-based earnings management for a sample of stock- and cash- financed Canadian acquirers between 2005 and 2015 before and after transitioning IFRS in 2010. Design/methodology/approach: Both parametric (t-test) and non-parametric (Wilcoxon test) tests are used to examine the occurrence of accrual-based earnings management in the year preceding the announcement of acquisition. These are compared across stock and cash acquirers as well as before and after the implementation of the IFRS. Findings: Unlike cash acquirers, ...
  • Impact of risk disclosure on stock volatility, market liquidity, and financial performance for UK and Canadian insurance companies : pre versus post IFRS 
    Nasr, Maysam A. (Notre Dame University-Louaize, 2019-06)
    Purpose: This study investigates the impact of risk disclosure practices on stock return volatility, market liquidity, and financial performance for insurance companies in UK and Canada before and after IFRS adoption. Design/methodology/approach: The sample is divided into two groups; 14 insurance companies in UK and 12 ones in Canada. Univariate and Multivariate analysis were conducted to examine the impact of risk disclosure practices on stock return volatility, market liquidity, and financial performance for insurance companies before and after the implementation of IFRS with and without ...

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