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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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Trust in fair value accounting : evidence from the field
Goh, Clarence; Lim, Chu Yeong; Ng, Jeffrey; Pan, Gary; … - In: Journal of international accounting research 20 (2021) 3, pp. 21-42
Persistent link: https://www.econbiz.de/10012806030
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Fair value accounting for property, plant, and equipment : impact of IFRS 1 adoption
Jin, Yan; Niu, Flora; Sheng, Leo - In: Journal of international accounting research 21 (2022) 2, pp. 83-100
Persistent link: https://www.econbiz.de/10013411463
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The impact of IFRS on the use of private debt covenants : international evidence
Li, Jingduan; Lim, Youngdeok; Morris, Richard D. - In: Journal of international accounting research 21 (2022) 2, pp. 125-150
Persistent link: https://www.econbiz.de/10013411465
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The effects of the fair value option under IAS 39 on the volatility of bank earnings
Fiechter, Peter - In: Journal of international accounting research 10 (2011) 1, pp. 85-108
Persistent link: https://www.econbiz.de/10009009046
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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
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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