Narrow search
Showing 1 - 10 of 44
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
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
Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany
Hitz, Jörg-Markus; Ernstberger, Jürgen; Stich, Michael - In: European accounting review 21 (2012) 2, pp. 253-281
Persistent link: https://www.econbiz.de/10009568086
Cover Image
Lobbying on accounting standards : evidence from IFRS 2 on share-based payments
Giner, Begoña; Arce, Miguel - In: European accounting review 21 (2012) 4, pp. 655-691
Persistent link: https://www.econbiz.de/10009682732
Cover Image
Why more forward-looking accounting standards can reduce financial reporting quality
Ewert, Ralf; Wagenhofer, Alfred - In: European accounting review 25 (2016) 3, pp. 487-513
Persistent link: https://www.econbiz.de/10011598104
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 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
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