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IFRS adoption and investor perceptions of earnings quality : evidence from Korea

Shin, Heejeong; Kim, Su-in; Kim, Sangmi - In: Investment management and financial innovations 15 (2018) 1, pp. 26-34

Persistent link: https://www.econbiz.de/10012001316

Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy

Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36

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Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe

Houqe, Muhammad Nurul; Monem, Reza M.; Tareq, Mohammad; … - In: Pacific-Basin finance journal 40 (2016), pp. 476-490

Persistent link: https://www.econbiz.de/10011712279

Earnings management using revenue classification shifting : evidence from the IFRS adoption period

Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International journal of accounting and information … 25 (2017) 3, pp. 333-355

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Timeliness of earnings reported by Romanian listed companies

Carp, Mihai; Toma, Constantin - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 46-68

Standards (IFRS), the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through … generated a number of particular results. In the case of normally indebted companies that apply the IFRS, a timely recognition …

Persistent link: https://www.econbiz.de/10011821341