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Nouri, Hossein; Shahid, Abdus - In: International Journal of Economics and Accounting 3 (2012) 2, pp. 115-132

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...

Persistent link: https://www.econbiz.de/10010669435

Discussion of "Determinants of the quality of corporate carbon management systems : an international study"

Sami, Heibatollah - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 306-309

Persistent link: https://www.econbiz.de/10011513027

Carbon management system study : contributions, limitations, and future opportunities : a response to discussion comments (2016)

Tang, Qingliang - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 310-314

Persistent link: https://www.econbiz.de/10011513032

Do religion and politics impact corporate governance diversity policy?

Gupta, Parveen P.; Lam, Kevin C. K.; Sami, Heibatollah; … - In: Asian review of accounting 30 (2022) 1, pp. 1-30

Persistent link: https://www.econbiz.de/10013164279

Peer firms in audit pricing : evidence under high uncertainty settings

Fang, Junxiong; Gul, Ferdinand A.; Sami, Heibatollah; … - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 4, pp. 881-908

Persistent link: https://www.econbiz.de/10012662008

Do companies with effective internal controls over financial reporting benefit from Sarbanes-Oxley Sections 302 and 404?

Gupta, Parveen P.; Sami, Heibatollah; Zhou, Haiyan - In: Journal of accounting, auditing & finance 33 (2018) 2, pp. 200-227

Persistent link: https://www.econbiz.de/10011859191

The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study

Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of international accounting research 18 (2019) 1, pp. 47-70

Persistent link: https://www.econbiz.de/10012212918

Transparency and governance in a global world

Choe, Chong-mu (ed.); Sami, Heibatollah (ed.) - 2012

In some circles, transparency has become a buzzword as organizations face increasing pressure from institutional shareholders and regulators, banks and other stakeholders needing to monitor financial conditions and managerial decisions more closely to protect their interests. The call for...

Persistent link: https://www.econbiz.de/10012049936

Reply to discussant comments on "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in Chin...

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 43 (2008) 2, pp. 178-183

Persistent link: https://www.econbiz.de/10005306934

A comparison of value relevance of accounting information in different segments of the Chinese stock market

Sami, Heibatollah; Zhou, Haiyan - In: The International Journal of Accounting 39 (2004) 4, pp. 403-427

Persistent link: https://www.econbiz.de/10005306998