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The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
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Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.; Kopp, Lori S.; Lombardi, Danielle R. - In: Advances in accounting : a research annual 35 (2016), pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
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Principles-based standards and conditional accounting conservatism
Krishnan, Gopal; Zhang, Jing - In: Advances in accounting : a research annual 58 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
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The relation between non-GAAP earnings and accounting restatements : evidence after regulation G
Shiah-Hou, Shin-Rong - In: Advances in accounting : a research annual 55 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10013443976
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The evolution of Indian accounting standards : its history and current status with regard to International Financial Reporting Standards
Perumpral, Shalini E.; Evans, Mark; Agarwal, Sanjay; … - In: Advances in accounting : a research annual 25 (2009) 1, pp. 106-111
Persistent link: https://www.econbiz.de/10008701787
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Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany
Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: Advances in accounting : a research annual 25 (2009) 2, pp. 226-236
Persistent link: https://www.econbiz.de/10008702532
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Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph; Ullmann, Robert - In: Advances in accounting : a research annual 28 (2012) 1, pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
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The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Advances in accounting : a research annual 29 (2013) 2, pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
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Economic consequences of mandatory GAAP changes : the case of SFAS No. 158
Fried, Abraham N.; Davis-Friday, Paqita Y. - In: Advances in accounting : a research annual 29 (2013) 2, pp. 186-194
Persistent link: https://www.econbiz.de/10010229361
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Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Lueg, Rainer; Punda, Pawel; Burkert, Michael - In: Advances in accounting : a research annual 30 (2014) 1, pp. 241-250
Persistent link: https://www.econbiz.de/10010378702