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Lobbying during IASB and FASB convergence due processes : evidence from the IFRS 16 project on leases
Rey, Andrea; Maglio, Roberto; Rapone, Valerio - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-23
Persistent link: https://www.econbiz.de/10012488595
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Effect of capitalizing operating leases on credit ratings : evidence from Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 30 (2018), pp. 45-56
Persistent link: https://www.econbiz.de/10011858771
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Does recognition versus disclosure affect risk relevance? : evidence from finance leases in Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 38 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012299722
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The evolution of the G4 + 1 and its impact on international harmonization of accounting standards
Street, Donna L. - In: Journal of international accounting auditing & taxation 7 (1998) 2, pp. 131-161
Persistent link: https://www.econbiz.de/10001255161
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International accounting standards in capital markets
Hora, Judith A. - In: Journal of international accounting auditing & taxation 6 (1997) 2, pp. 171-190
Persistent link: https://www.econbiz.de/10001236131
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Attitudes of CPAs and financial executives toward harmoniztion [harmonization] of international accounting standards : an analytical and empirical examination
Bar-Niv, Ran - In: Journal of international accounting auditing & taxation 6 (1997) 2, pp. 149-169
Persistent link: https://www.econbiz.de/10001236132
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Information content of SFAS 157 fair value reporting
Elbannan, Mohamed A.; Elbannan, Mona A. - In: Journal of international accounting auditing & taxation 25 (2015), pp. 31-45
Persistent link: https://www.econbiz.de/10011417754
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The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
Hogdon, Christopher; Hughes, Susan B. - In: Journal of international accounting auditing & taxation 26 (2016), pp. 28-46
Persistent link: https://www.econbiz.de/10011486599
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The SEC's proposed IFRS roadmap : an analysis of comment letters using content analysis and textual software
Adhikari, Ajay; Betancourt, Luis; Alshameri, Faleh - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 98-108
Persistent link: https://www.econbiz.de/10010439605
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Does mandatory IFRS adoption improve information quality in low investor protection countries?
Houque, Muhammad Nurul; Easton, Samuel; Van Zijl, Tony - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 87-97
Persistent link: https://www.econbiz.de/10010439612