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The effect of mandatory adoption of IFRS on value relevance of future earnings
Jung, Hyun-Uk; Mun, Tae-Hyoung - In: Journal of international trade & commerce 16 (2020) 5, pp. 183-203
Persistent link: https://www.econbiz.de/10012592671
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Institutional investors and earnings management associated with controlling shareholders' promises : evidence from the split share structure reform in China
Wilson, Mark; Wang, Kun; Wu, Yue; Lau, Archie - In: Journal of contemporary accounting & economics 18 (2022) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10014226608
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Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China
Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492
Persistent link: https://www.econbiz.de/10014320994
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The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
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Non-GAAP earnings disclosures on the face of the income statement by UK firms : the effect on market liquidity
Charitou, Andreas; Floropoulos, Nikolaos; Karamanou, Irene - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 183-202
Persistent link: https://www.econbiz.de/10011931068
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CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.; Black, Ervin, L.; Christensen, Theodore E. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
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The impact of the 2007 reforms in China on the quality of earnings
Liu, Siming; Skerratt, Len; Li, Shaomeng - In: Journal of Chinese economic and business studies 14 (2016) 2, pp. 193-209
Persistent link: https://www.econbiz.de/10011585567
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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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Related party transactions disclosure in the emerging market of the United Arab Emirates
ElKelish, Walaa Wahid - In: Accounting research journal 30 (2017) 4, pp. 362-378
Persistent link: https://www.econbiz.de/10011813068
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10014533570