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Firm equity investment decisions and U.S. GAAP and IFRS consolidation control guidelines : an empirical analysis
Beck, Allison K.; Behn, Bruce K.; Lionzo, Andrea; … - In: Journal of international accounting research 16 (2017) 1, pp. 37-57
Persistent link: https://www.econbiz.de/10011709218
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Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki - In: Journal of international accounting research 19 (2020) 3, pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
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How does local adoption of IFRS for those countries that modified IFRS by design, impair comparability with countries that have not adapted IFRS?
Felski, Elizabeth - In: Journal of international accounting research 16 (2017) 3, pp. 59-90
Persistent link: https://www.econbiz.de/10011819841
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Going home : examining foreign firm deregistrations and accounting quality
Bakarich, Kathleen M. - In: Journal of international accounting research 16 (2017) 3, pp. 147-170
Persistent link: https://www.econbiz.de/10011819860
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Which analysts benefited most from mandatory IFRS adoption in Europe?
Beuselinck, Christof; Joos, Philip P. M.; Khurana, Inder K. - In: Journal of international accounting research 16 (2017) 3, pp. 171-190
Persistent link: https://www.econbiz.de/10011819862
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International accounting and auditing standards adoption in non-EU Eastern European countries : review of regulations and literature
Rykaczewski, Maria; Thevenot, Maya A.; Vulcheva, Maria - In: Journal of international accounting research 21 (2022) 1, pp. 77-100
Persistent link: https://www.econbiz.de/10013417201
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Financial transparency, labor productivity, and real wages : evidence from mandatory ifrs adoption
Golshan, Nargess M.; Khurana, Inder K.; Silva, Felipe … - In: Journal of international accounting research 22 (2023) 3, pp. 31-61
Persistent link: https://www.econbiz.de/10014431282
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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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Trust in fair value accounting : evidence from the field
Goh, Clarence; Lim, Chu Yeong; Ng, Jeffrey; Pan, Gary; … - In: Journal of international accounting research 20 (2021) 3, pp. 21-42
Persistent link: https://www.econbiz.de/10012806030
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The optional qualitative assessment in impairment tests
Black, Dirk E.; Krupa, Jake; Minutti-Meza, Miguel - In: Journal of international accounting research 21 (2022) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10013411460