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Fair value or cost model? : drivers of choice for IAS 40 in the real estate industry
Quagli, Alberto; Avallone, Francesco - In: European accounting review 19 (2010) 3, pp. 461-493
Persistent link: https://www.econbiz.de/10008695450
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How did financial reporting contribute to the Financial Crisis?
Barth, Mary E.; Landsman, Wayne R. - In: European accounting review 19 (2010) 3, pp. 399-423
Persistent link: https://www.econbiz.de/10008695489
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An experiment in fair value accounting : UK investment vehicles
Danbolt, Jo; Rees, William - In: European accounting review 17 (2008) 2, pp. 271-303
Persistent link: https://www.econbiz.de/10009156221
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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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The impact of unrealized fair value adjustments on dividend policy
Sikalidis, Alexandros; Leventis, Stergios - In: European accounting review 26 (2017) 2, pp. 283-310
Persistent link: https://www.econbiz.de/10011704124
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Selective trading of available-for-sale securities : evidence from U.S. commercial banks
Dong, Minyue; Zhang, Xiao-Jun - In: European accounting review 27 (2018) 3, pp. 467-493
Persistent link: https://www.econbiz.de/10011883418
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The improbability of fraud in accounting for derivatives : a case study on the boundaries of financial reporting compliance
Hartmann, Berit; Marton, Jan; Söderström, Rebecca - In: European accounting review 27 (2018) 5, pp. 845-873
Persistent link: https://www.econbiz.de/10011977306
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Earnings management and audit quality in Europe : evidence from the private client segment market
Van Tendeloo, Brenda; Vanstraelen, Ann - In: European accounting review 17 (2008) 3, pp. 447-469
Persistent link: https://www.econbiz.de/10003771955
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On the conditions under which audit risk increases with information
Ohta, Yasuhiro - In: European accounting review 17 (2008) 3, pp. 559-585
Persistent link: https://www.econbiz.de/10003771966
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Discretionary accruals and auditor behaviour in code-law contexts : an application to failing Spanish firms
Arnedo Ajona, Laura; Dallo, Fermín Lizarraga; … - In: European accounting review 17 (2008) 4, pp. 641-666
Persistent link: https://www.econbiz.de/10003793587