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Usefulness of comprehensive income reporting in Canada

Kanagaretnam, Kiridaran; Mathieu, Robert; Shehata, Mohamed - In: Journal of Accounting and Public Policy 28 (2009) 4, pp. 349-365

In January 2005 the Canadian Accounting Standards Board (AcSB) issued three new accounting standards that require Canadian firms to mark-to-market certain financial assets and liabilities and recognize the holding gains and losses related to these items as other comprehensive income or as part...

Persistent link: https://www.econbiz.de/10005077815

The convergence of IFRS and US GAAP : evidence from the SEC's removal of Form 20-F reconcilitations

Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 190-211

Persistent link: https://www.econbiz.de/10011409877

Auditor independence, self-interested behavior and ethics: some experimental evidence

Falk, Haim; Lynn, Bernadette; Mestelman, Stuart; … - In: Journal of Accounting and Public Policy 18 (1999) 4-5, pp. 395-428

Persistent link: https://www.econbiz.de/10005546217

What questions do board members in public service organizations ask about executive compensation?

Bart, Chris; Chan, Y. Lilan; Kanagaretnam, Kiridaran - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 2, pp. 83-108

Persistent link: https://www.econbiz.de/10009305500

What Questions Do Board Members in Public Service Organizations Ask about Executive Compensation?

BART, CHRIS; CHAN, Y. LILIAN; KANAGARETNAM, KIRIDARAN - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 2, pp. 83-109

Persistent link: https://www.econbiz.de/10009258914

Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses*

Kanagaretnam, Kiridaran; Krishnan, Gopal V.; Lobo, Gerald J. - In: Accounting perspectives : a journal of The Canadian … 10 (2011) 3, pp. 161-194

Persistent link: https://www.econbiz.de/10009288648

Does good corporate governance reduce information asymmetry around quarterly earnings announcements?

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Whalen, Dennis J. - In: Journal of Accounting and Public Policy 26 (2007) 4, pp. 497-522

Persistent link: https://www.econbiz.de/10005546081