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Effects of changes in financial statement aggregation under IFRS on the behaviour of non-professional and professional information users
Yoo, Ji Seon; Shim, Tae Sup - In: Applied economics 54 (2022) 7, pp. 733-748
Persistent link: https://www.econbiz.de/10012874453
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Financial statement comparability and audit efficiency : evidence from South Korea
Kang, Minjung; Kim, Jin Wook; Lee, Ho Young; Lee, Myung-Gun - In: Applied economics 47 (2015) 4/6, pp. 358-373
Persistent link: https://www.econbiz.de/10010463374
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Chinese accounting restatement and the timeliness of annual report
Ma, Chen; Du, Hui; Zhang, Junrui - In: Applied economics 50 (2018) 50, pp. 5436-5453
Persistent link: https://www.econbiz.de/10012062189
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Main banks' influence on financial reporting quality in Japan
Kobori, Kazuhiko; Hutchinson, Robert; Lee, Ping-Chang; … - In: Applied economics 49 (2017) 22, pp. 2166-2178
Persistent link: https://www.econbiz.de/10011817256
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Financial statement comparability and stock liquidity : evidence from China
Majeed, Muhammad Ansar; Yan, Chao - In: Applied economics 54 (2022) 47, pp. 5497-5514
Persistent link: https://www.econbiz.de/10013411229
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Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment
Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672
Persistent link: https://www.econbiz.de/10011293472
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Herding behaviour and the declining value relevance of accounting information : evidence from an emerging stock market
Chaudhry, Muhammad Imran; Sam, Abdoul G. - In: Applied economics 50 (2018) 49, pp. 5335-5353
Persistent link: https://www.econbiz.de/10012062165
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Earnings management and derivatives reporting : evidence from the adoption of IFRS standards in Europe
Cadot, Julien; Rezaee, Amir; Benaïs Chemama, Rebecca - In: Applied economics 53 (2021) 14, pp. 1628-1637
Persistent link: https://www.econbiz.de/10012485283
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Profitability efficiency, marketability efficiency and technology gaps in Taiwan's banking industry : meta-frontier network data envelopment analysis
Chao, Chuang-Min; Yu, Ming-miin; Hsiung, Nan-Hsing; … - In: Applied economics 50 (2018) 3, pp. 233-250
Persistent link: https://www.econbiz.de/10011846802
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155