Narrow search
Showing 1 - 10 of 138
Cover Image
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Ownership structure and accounting conservatism in China
Cullinan, Charles P.; Wang, Fangjun; Wang, Peng; Zhang, … - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10009538613
Cover Image
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai; Wu, Huiying; Zhang, Jian; Chand, Parmod - In: Journal of international accounting auditing & taxation 30 (2018), pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Cover Image
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Cover Image
Does accounting conservatism improve the corporate information environment?
Hu, Jinshuai; Li, Yuansha; Zhang, Feida - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 32-43
Persistent link: https://www.econbiz.de/10010372510
Cover Image
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian; Holland, Kevin - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-17
Persistent link: https://www.econbiz.de/10014434923