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The effects of the fair value option under IAS 39 on the volatility of bank earnings
Fiechter, Peter - In: Journal of international accounting research 10 (2011) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009009046
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Soft adoption and reporting incentives : a study of the impact of IFRS on financial statements in Sweden
Hellman, Niclas - In: Journal of international accounting research 10 (2011) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10009009047
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Measuring and reporting income in Europe
Goncharov, Igor; Hodgson, Allan - In: Journal of international accounting research 10 (2011) 1, pp. 27-59
Persistent link: https://www.econbiz.de/10009009050
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The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81
Persistent link: https://www.econbiz.de/10011429379
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The influence of country-level religiosity on accounting conservatism
Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - In: Journal of international accounting research 18 (2019) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10012212917
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The development of accounting quality of IAS and IFRS over time : the case of Germany
Paananen, Mari; Lin, Henghsiu - In: Journal of international accounting research 8 (2009) 1, pp. 31-55
Persistent link: https://www.econbiz.de/10003866427
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First-time adoption of IFRS, managerial incentives, and value-relevance : some French evidence
Cormier, Denis; Demaria, Samira; Lapointe-Antunes, Pascale - In: Journal of international accounting research 8 (2009) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10003932487
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Response to the US Securities and Exchange's Proposed Rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Sta...
Frost, Carol Ann; Henry, Elaine; Lin, Stephen W.-J. - In: Journal of international accounting research 8 (2009) 2, pp. 61-85
Persistent link: https://www.econbiz.de/10003932501
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Perceived versus actual cash flow implications of deferred taxes : an analysis of value relevance and reversal under IFRS
Chludek, Astrid K. - In: Journal of international accounting research 10 (2011) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10009009053
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Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82
Persistent link: https://www.econbiz.de/10009548623