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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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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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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis
Taylor, Grantley; Richardson, Grant; Lanis, Roman - In: Journal of international accounting research 14 (2015) 1, pp. 25-57
Persistent link: https://www.econbiz.de/10011303084
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The content of voluntary intangible asset disclosures : evidence from emerging market companies
Kang, Helen; Gray, Sidney J. - In: Journal of international accounting research 10 (2011) 1, pp. 109-125
Persistent link: https://www.econbiz.de/10009009044
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Institutional environment, ownership, and disclosure of intangibles : evidence from East Asia
Ariff, Akmalia M.; Cahan, Steven F.; Emanuel, David M. - In: Journal of international accounting research 13 (2014) 1, pp. 33-59
Persistent link: https://www.econbiz.de/10010419425