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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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Interaction between accounting standards and monetary policy : the effect of SFAS 115
Meder, Anthony A. - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2031-2056
Persistent link: https://www.econbiz.de/10011375876
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Accounting standards and international portfolio holdings
Yu, Gwen; Wahid, Aida Sijamic - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711
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The effect of mandatory IFRS adoption on international cross-listings
Chen, Long; Ng, Jeff; Tsang, Albert - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1395-1435
Persistent link: https://www.econbiz.de/10011337680
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Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS
Gordon, Elizabeth A.; Hsu, Hsiao-Tang - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 187-211
Persistent link: https://www.econbiz.de/10011817887
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Do the FASB's standards add shareholder value?
Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
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The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
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Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
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Rules-based accounting standards and litigation
Donelson, Dain C.; McInnis, John M.; Mergenthaler, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1247-1279
Persistent link: https://www.econbiz.de/10009581400
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Can reporting norms create a safe harbor? : jury verdicts against auditors under precise and imprecise accounting standards
Kadous, Kathryn; Mercer, Molly - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 565-587
Persistent link: https://www.econbiz.de/10009540546