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The impact of litigation risk on the strategic timing of management earnings forecasts
Jackson, Andrew B.; Gallery, Gerry; Balatbat, Maria C. A. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 467-495
Persistent link: https://www.econbiz.de/10011402906
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IFRS non-GAAP earnings disclosures and fair value measurement
Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97
Persistent link: https://www.econbiz.de/10011563663
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The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards
Crawford, Lisa; Lont, David; Scott, Tom - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1093-1124
Persistent link: https://www.econbiz.de/10010471804
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Goodwill impairment as a reflection of investment opportunities
Godfrey, Jayne M.; Koh, Ping-sheng - In: Accounting and finance : journal of the Accounting … 49 (2009) 1, pp. 117-140
Persistent link: https://www.econbiz.de/10003820821
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Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
Choi, Young-Soo; Young, Steven - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 75-103
Persistent link: https://www.econbiz.de/10011306051
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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Has Australian financial reporting become more conservative over time?
Lai, Cheng; Lu, Meiting; Shan, Yaowen - In: Accounting and finance : journal of the Accounting … 53 (2013) 3, pp. 731-761
Persistent link: https://www.econbiz.de/10010128905
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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
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The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence
Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157
Persistent link: https://www.econbiz.de/10011563674