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Corporate social responsibility and classification shifting
Hwang, Juhee; Choi, Sera; Choi, Sunhwa; Lee, Yong Gyu - In: Journal of accounting and public policy 41 (2022) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10013207624
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Shareholders' tax incentives and changes in the organizational form of foreign operations
Chung, Heesun; Choi, Sunhwa - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-29
Persistent link: https://www.econbiz.de/10013429251
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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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When does comparability better enhance relevance? : policy implications from empirical evidence
Kim, Robert; Kim, Sangwan; Musa, Prianka M. - In: Journal of accounting and public policy 37 (2018) 5, pp. 436-457
Persistent link: https://www.econbiz.de/10011957638