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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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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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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 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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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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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 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