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The cross-country comparability of IFRS earnings and book values : evidence from France and Germany
Kang, Tony - In: Journal of international accounting research 11 (2012) 1, pp. 185-190
Persistent link: https://www.econbiz.de/10009549394
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The advent of IFRS in Canada : incidence on value relevance
Cormier, Denis; Magnan, Michel L. - In: Journal of international accounting research 15 (2016) 3, pp. 113-130
Persistent link: https://www.econbiz.de/10011633744
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Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
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Accounting for biological and the cost of debt
Daly, Abbie; Skaife, Hollis A. - In: Journal of international accounting research 15 (2016) 2, pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
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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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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
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Bank audit regulations and reporting quality
Khurana, Inder K.; Zhong, Rong - In: Journal of international accounting research 20 (2021) 3, pp. 81-116
Persistent link: https://www.econbiz.de/10012806042
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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