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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
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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
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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
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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
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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
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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
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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
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Decline in financial reporting for joint ventures? : Canadian evidence on removal of financial reporting choice
Richardson, A. William; Roubi, Raafat R.; Soonawalla, Kazbi - In: European accounting review 21 (2012) 2, pp. 373-393
Persistent link: https://www.econbiz.de/10009568082
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Finding a new corporate tax base after the abolishment on the one-book system in EU member states
Schanz, Deborah; Schanz, Sebastian - In: European accounting review 19 (2010) 2, pp. 311-341
Persistent link: https://www.econbiz.de/10003989291
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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