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Accounting quality under U.S. GAAP versus IFRS : the case of Germany
Cussatt, Marc; Huang, Li; Pollard, Troy J. - In: Journal of international accounting research 17 (2018) 3, pp. 21-41
Persistent link: https://www.econbiz.de/10011987339
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The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of international accounting research 18 (2019) 1, pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
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Eliminating the Form 20-F reconciliation and audit pricing
Lin, Yi-Hung; Huang, Hua-Wei Solomon - In: Journal of international accounting research 16 (2017) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10011709214
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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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The phoenix rises : the Australian accounting standards board and IFRS adoption
Howieson, Bryan - In: Journal of international accounting research 16 (2017) 2, pp. 127-154
Persistent link: https://www.econbiz.de/10011781316
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One size fits all? : costs and benefits of uniform accounting standards
Ray, Korok - In: Journal of international accounting research 17 (2018) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10011913481
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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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How international accounting research influences policy and standard setting
Barth, Mary E. - In: Journal of international accounting research 17 (2018) 2, pp. 1-11
Persistent link: https://www.econbiz.de/10012137691
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Liability of foreignness : the impact of elimination of the reconciliation requirement on international asset allocation by U.S. investors
Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of international accounting research 17 (2018) 2, pp. 75-95
Persistent link: https://www.econbiz.de/10012137717
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Accounting practitioners' attitudes toward accounting harmonization : adoption of IFRS for SMEs in Italy
Ghio, Alessandro; Verona, Roberto - In: Journal of international accounting research 17 (2018) 2, pp. 103-122
Persistent link: https://www.econbiz.de/10012137733