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Hail, Procrustes! : harmonized accounting standards as a Procrustean bed
Stecher, Jack Douglas; Suijs, Jeroen - In: Journal of accounting and public policy 31 (2012) 4, pp. 341-355
Persistent link: https://www.econbiz.de/10009624423
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The effect of statement of financial accounting standards no. 157 fair value measurements on analysts' information environment
Barron, Orie E.; Chung, Sung Gon; Yong, Kevin Ow - In: Journal of accounting and public policy 35 (2016) 4, pp. 395-416
Persistent link: https://www.econbiz.de/10011549320
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Earnings changes associated with relaxing the reconciliation requirement in non-US firms' SEC filings
Hansen, Bowe; Pownall, Grace; Prakash, Rachna; … - In: Journal of accounting and public policy 33 (2014) 5, pp. 424-448
Persistent link: https://www.econbiz.de/10010418079
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The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru
Ndubizu, Gordian A.; Sanchez, Maria H. - In: Journal of accounting and public policy 25 (2006) 2, pp. 140-170
Persistent link: https://www.econbiz.de/10003310044
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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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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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How would the differences between IFRS and US GAAP affect US analyst performance?
Bar-Niv, Ran; Myring, Mark - In: Journal of accounting and public policy 34 (2015) 1, pp. 28-51
Persistent link: https://www.econbiz.de/10010501904
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Enron: an accounting and public policy perspective
In: Journal of accounting and public policy 21 (2002) 2, pp. 97-149
Persistent link: https://www.econbiz.de/10001693027
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The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol - In: Journal of accounting and public policy 30 (2011) 3, pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
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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