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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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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.; Sheneman, Amy G. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
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Financial reporting quality, private information, monitoring, and the lease-versus-buy decision
Beatty, Anne; Liao, Scott; Weber, Joseph - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1215-1238
Persistent link: https://www.econbiz.de/10008652273
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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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How much does IFRS cost? : IFRS adoption and audit fees
George, Emmanuel T. de; Ferguson, Colin B.; Spear, Nasser A. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 429-462
Persistent link: https://www.econbiz.de/10009732838
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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The impact of SFAS 133 on income smoothing by banks through loan loss provisions
Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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The market pricing of other-than-temporary impairments
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 811-838
Persistent link: https://www.econbiz.de/10010408026