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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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The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
Doukakis, Leonidas - In: Journal of accounting and public policy 33 (2014) 6, pp. 551-572
Persistent link: https://www.econbiz.de/10010468619
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An exploratory study of earnings management detectability, analyst coverage and the impact of IFRS adoption : evidence from China
Cang, Yongtao; Chu, Yiyun; Lin, Thomas W. - In: Journal of accounting and public policy 33 (2014) 4, pp. 356-371
Persistent link: https://www.econbiz.de/10010406653
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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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An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure
Mensah, Yaw M.; Yang, Rong - In: Journal of accounting and public policy 27 (2008) 4, pp. 317-338
Persistent link: https://www.econbiz.de/10003752534
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The impact of corporate governance on Internet financial reporting
Kelton, Andrea Seaton; Yang, Ya-wen - In: Journal of accounting and public policy 27 (2008) 1, pp. 62-87
Persistent link: https://www.econbiz.de/10003647748
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A transparency disclosure index measuring disclosures : Chinese listed companies
Cheung, Stephen Y. L.; Jiang, Pingyu; Tan, Weiqiang - In: Journal of accounting and public policy 29 (2010) 3, pp. 259-280
Persistent link: https://www.econbiz.de/10003988381
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The effect of regulation fair disclosure on expectations management : international evidence
Canace, Thomas G.; Caylor, Marcus L.; Johnson, Peter M.; … - In: Journal of accounting and public policy 29 (2010) 5, pp. 403-423
Persistent link: https://www.econbiz.de/10008737168
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Auditing standards, increased accounting disclosure, and information asymmetry : evidence from an emerging market
Zhou, Haiyan - In: Journal of accounting and public policy 26 (2007) 5, pp. 584-620
Persistent link: https://www.econbiz.de/10003575771
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Executive pensions, disclosure quality, and rent extraction
Kalyta, Paul; Magnan, Michel - In: Journal of accounting and public policy 27 (2008) 2, pp. 133-166
Persistent link: https://www.econbiz.de/10003685645