Narrow search
Showing 1 - 10 of 19
Cover Image
Investment decisions and depreciation choices under a discretionary tax depreciation rule
Wielhouwer, Jacco L.; Wiersma, Eelke - In: European accounting review 26 (2017) 3, pp. 603-627
Persistent link: https://www.econbiz.de/10011814509
Cover Image
Write-off and profitability in private firms : disentangling the impact of tax-minimisation incentives
Kosi, Urska; Valentincic, Aljosa - In: European accounting review 22 (2013) 1, pp. 117-150
Persistent link: https://www.econbiz.de/10009745097
Cover Image
Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence
Ciftci, Mustafa; Darrough, Masako N.; Mashruwala, Raj - In: European accounting review 23 (2014) 2, pp. 199-226
Persistent link: https://www.econbiz.de/10011505822
Cover Image
The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie; Yu, Wayne W. - In: European accounting review 24 (2015) 3, pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
Cover Image
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter; Halberkann, Jerome; Meyer, Conrad - In: European accounting review 27 (2018) 5, pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
Cover Image
The role of institutional and economic factors in the strategic use of non-gaap disclosures to beat earnings benchmarks
Isidro, Helena; Marques, Ana - In: European accounting review 24 (2015) 1, pp. 95-128
Persistent link: https://www.econbiz.de/10011302901
Cover Image
Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
Cover Image
The impact of regulatory enforcement and audit upon IFRS compliance : evidence from China
Chen, Jean Jinghan; Zhang, Haitao - In: European accounting review 19 (2010) 4, pp. 665-692
Persistent link: https://www.econbiz.de/10008759243
Cover Image
The stewardship role of analyst forecasts, and discretionary versus non-discretionary accruals
Christensen, Peter Ove; Frimor, Hans; Şabac, Florin - In: European accounting review 22 (2013) 2, pp. 257-296
Persistent link: https://www.econbiz.de/10009759181
Cover Image
Accounting as a technology of government in the Portuguese empire : the development, application and enforcement of accounting rules during the Pombaline Era (1761 - 1777)
Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: European accounting review 23 (2014) 1, pp. 87-115
Persistent link: https://www.econbiz.de/10010382171