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Investor protection, income smoothing, and earnings informativeness
Cahan, Steven F.; Liu, Guoping; Sun, Jerry - In: Journal of international accounting research 7 (2008) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10003891722
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The effect of institutional and cultural factors on the perceptions of earnings management
Geiger, Marshall A.; Laan Smith, Joyce van der - In: Journal of international accounting research 9 (2010) 2, pp. 21-43
Persistent link: https://www.econbiz.de/10008746971
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Soft adoption and reporting incentives : a study of the impact of IFRS on financial statements in Sweden
Hellman, Niclas - In: Journal of international accounting research 10 (2011) 1, pp. 61-83
Persistent link: https://www.econbiz.de/10009009047
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Product market competition, legal institutions, and accounting conservatism
Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39
Persistent link: https://www.econbiz.de/10011429375
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Discussion of product market competition, legal institutions, and accounting conservatism
Bova, Francesco - In: Journal of international accounting research 14 (2015) 2, pp. 41-43
Persistent link: https://www.econbiz.de/10011429456
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Discussion of the effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Lin, Steve - In: Journal of international accounting research 14 (2015) 2, pp. 83-87
Persistent link: https://www.econbiz.de/10011429458
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State ownership and earnings management around initial public offerings : evidence from China
Cheng, C. S. Agnes; Wang, Jing; Wei, Steven X. - In: Journal of international accounting research 14 (2015) 2, pp. 89-116
Persistent link: https://www.econbiz.de/10011429462
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Discussion of state ownership and earnings management around initial public offerings : evidence from China
Gordon, Elizabeth A. - In: Journal of international accounting research 14 (2015) 2, pp. 117-122
Persistent link: https://www.econbiz.de/10011429463
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Do creditors prefer smooth earnings? : evidence from European private firms
Gassen, Joachim; Fülbier, Rolf Uwe - In: Journal of international accounting research 14 (2015) 2, pp. 151-180
Persistent link: https://www.econbiz.de/10011429469
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Discussion of do creditors prefer smooth earnings? : evidence from European private firms
Hope, Ole-Kristian - In: Journal of international accounting research 14 (2015) 2, pp. 181-184
Persistent link: https://www.econbiz.de/10011429470