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Mandatory IFRS reporting around the world : early evidence on the economic consequences
Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10003783976
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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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The debt-contracting value of accounting information and loan syndicate structure
Ball, Ryan; Bushman, Robert M.; Vasvari, Florian P. - In: Journal of accounting research 46 (2008) 2, pp. 247-287
Persistent link: https://www.econbiz.de/10003688317
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Discussion of "The debt-contracting value of accounting information and loan syndicate structure"
Beatty, Anne - In: Journal of accounting research 46 (2008) 2, pp. 288-295
Persistent link: https://www.econbiz.de/10003688323
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Marking-to-market : panacea or pandora's box?
Plantin, Guillaume; Sapra, Haresh; Shin, Hyun Song - In: Journal of accounting research 46 (2008) 2, pp. 435-460
Persistent link: https://www.econbiz.de/10003688460
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Discussion of "Marking-to-market : panacea or pandora's box?"
Hemmer, Thomas - In: Journal of accounting research 46 (2008) 2, pp. 461-466
Persistent link: https://www.econbiz.de/10003688462
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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IFRS and the accounting consensus
Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111
Persistent link: https://www.econbiz.de/10009523103