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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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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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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
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Impact of IFRS adoption on the disclosure of management forecasts by industry concentration
Yoo, Jungmin; Kim, Sooin - In: Applied economics 56 (2024) 6, pp. 674-691
Persistent link: https://www.econbiz.de/10014440118
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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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Credit ratings and corporate disclosure behaviour : evidence from regulation fair disclosure in Korea
Oh, Frederick Dongchuhl; Park, Junghum - In: Applied economics 49 (2017) 34/36, pp. 3481-3494
Persistent link: https://www.econbiz.de/10011776635
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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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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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Trade and access to finance of SMEs : is there a nexus?
El-Said, Hala; Al-Said, Mahmoud; Zaki, Chahir - In: Applied economics 47 (2015) 37/39, pp. 4184-4199
Persistent link: https://www.econbiz.de/10011294630