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Accounting for government grants : standard-setting and accounting choice
Stadler, Christian; Nobes, Christopher - In: Journal of accounting and public policy 37 (2018) 2, pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
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Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany
Lin, Steve; Riccardi, William; Wang, Changjiang - In: Journal of accounting and public policy 31 (2012) 6, pp. 641-657
Persistent link: https://www.econbiz.de/10009696265
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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
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Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
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Financial statement users' institutional logic
Durocher, Sylvain; Fortin, Anne - In: Journal of accounting and public policy 40 (2021) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10012502546
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Exploring investor views on accounting for R&D costs under IAS 38
Mazzi, Francesco; Slack, Richard; Tsalavoutas, Ioannis; … - In: Journal of accounting and public policy 41 (2022) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10013207642
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Who classifies interest payments as financing activities? : an analysis of classification shifting in the statement of cash flows at the adoption of IFRS
Baik, Bok; Cho, Hyunkwon; Choi, Wooseok; Lee, Kwangjin - In: Journal of accounting and public policy 35 (2016) 4, pp. 331-351
Persistent link: https://www.econbiz.de/10011549311
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The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - In: Journal of accounting and public policy 35 (2016) 4, pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
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"In the literature" but wrong : Switzerland and the adoption of IFRS
Zeff, Stephen A. - In: Journal of accounting and public policy 35 (2016) 1, pp. 1-2
Persistent link: https://www.econbiz.de/10011481683
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Internal lobbying at the IASB
Morlez, Julia - In: Journal of accounting and public policy 35 (2016) 3, pp. 224-255
Persistent link: https://www.econbiz.de/10011502794