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Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami; Schultze, Wolfgang - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
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IFRS convergence and accounting quality : India a case study
Adhikari, Ajay; Bansal, Manish; Kumar, Ashish - In: Journal of international accounting auditing & taxation 45 (2021), pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
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Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.; Sami, Heibatollah; Yao, Jun; Yao, Yiwei - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
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The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios; Gounopoulos, Dimitrios; … - In: Journal of international accounting auditing & taxation 48 (2022), pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
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Corporate accruals quality during the 2008-2010 global financial crisis
Arthur, Neal; Tang, Qingliang; Lin, Zhiwei - In: Journal of international accounting auditing & taxation 25 (2015), pp. 1-15
Persistent link: https://www.econbiz.de/10011417746
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Earnings management in India : managers' fixation on operating profits
Nagar, Neerav; Sen, Kaustav - In: Journal of international accounting auditing & taxation 26 (2016), pp. 1-12
Persistent link: https://www.econbiz.de/10011486597
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Cost behavior around corporate tax rate cuts
Haga, Jesper; Höglund, Henrik; Sundvik, Dennis - In: Journal of international accounting auditing & taxation 34 (2019), pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
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The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai; Kim, Jeong-bon - In: Journal of international accounting auditing & taxation 34 (2019), pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
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Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis - In: Journal of international accounting auditing & taxation 28 (2017), pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
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Managing earnings using classification shifting : UK evidence
Zalata, Alaa Mansour; Roberts, Clare B. - In: Journal of international accounting auditing & taxation 29 (2017), pp. 52-65
Persistent link: https://www.econbiz.de/10011791488