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Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza; Ramassa, Paola; Quagli, Alberto - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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Value relevance of biological assets under IFRS
Gonçalves, Rute; Lopes, Patrícia Teixeira; Craig, Russell - In: Journal of international accounting auditing & taxation 29 (2017), pp. 118-126
Persistent link: https://www.econbiz.de/10011791504
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The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed; Roberts, Clare B.; Zalata, Alaa Mansour - In: Journal of international accounting auditing & taxation 33 (2018), pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
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A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline - In: Journal of international accounting auditing & taxation 33 (2018), pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
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Earnings management and the role of auditors in an unusual IFRS context : the case of Greece
Tsipouridou, Maria; Spathis, Charalambos T. - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 62-78
Persistent link: https://www.econbiz.de/10009538605
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Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal
Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 169-184
Persistent link: https://www.econbiz.de/10009634182
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An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
Zéghal, Daniel; Chtourou, Sondra; Sellami, Yosra Mnif - In: Journal of international accounting auditing & taxation 20 (2011) 2, pp. 61-72
Persistent link: https://www.econbiz.de/10009309506
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Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga - In: Journal of international accounting auditing & taxation 51 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
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The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas; Hjelström, Tomas - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-18
Persistent link: https://www.econbiz.de/10014434928