Sentence examples for mandatory adoption of from inspiring English sources

Thus, we find no unique effects of the mandatory adoption of IFRS 8 for German firms.

This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both accrual-based and real earnings management.

In this paper, we analyze capital market effects associated with the mandatory adoption of IFRS 8 for a sample of German firms.

The U.S. firm has also relaxed its dependency on credit cards with a cash payments trial and the mandatory adoption of a payment wallet, while it introduced a range of India-specific rides including chauffeured hatchbacks and auto rickshaws.

The mangrove whipray is minimally threatened off northern Australia, where it is caught incidentally by the Northern Prawn Fishery (NPF) but only in small numbers following the mandatory adoption of Turtle Exclusion Devices (TEDs).

The context of the current study was mandatory adoption of electronic clinical documentation within a large mental health care organization.

In 1895 another Parliamentary select committee recommended the compulsory adoption of the metric system after a two-year permissive period, the 1897 Weights and Measures Act legalised the metric units for trade, but did not make them mandatory.

As voluntary adoption was applicable to financial statements only after 12/31/2008 and mandatory adoption was required for financial statements beginning only after 12/31/2009, data with a 12/31 reporting date and data with a period of account different from the calendar year in the following year were summarized as data from the same year.

Therefore, we restrict our subsample to companies with R&D activities in the adoption year, and we employ our probit regression approach for this sample of voluntary and mandatory adopters in the adoption year, based on Eq. (9).

Thus, we checked the financial statements of voluntary and mandatory adopters in the adoption year to classify firms capitalizing R&D costs.

Several European countries have recently adopted or are considering the adoption of mandatory gender quotas for corporate boards.