Narrow search
Showing 1 - 10 of 67
Cover Image
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
Cover Image
Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina; Lionzo, Andrea; Corbella, Silvano - In: Journal of international accounting research 17 (2018) 3, pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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