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Are IFRS-based and US GAAP-based accounting amounts comparable?

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93

Persistent link: https://www.econbiz.de/10009569322

International accounting standards and accounting quality

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H. - In: Journal of accounting research 46 (2008) 3, pp. 467-498

Persistent link: https://www.econbiz.de/10003709899

Cost of capital and earnings transparency

Barth, Mary E.; Konchitchki, Yaniv; Landsman, Wayne R. - In: Journal of accounting & economics 55 (2013) 2/3, pp. 206-224

Persistent link: https://www.econbiz.de/10009757315

How Deep is your Bath? Cross-Country Differences in Earnings Management Following CEO Turnovers

Glaum, Martin; Landsman, Wayne R.; Meyer, Niklas - 2023

This study documents that big bath accounting following CEO turnovers is pervasive worldwide and shows that the extent to which CEOs engage in big bath accounting is associated with the degree of discretion they have available in their respective countries. Our analysis is based on a new...

Persistent link: https://www.econbiz.de/10014257608

The information content of annual earnings announcements and mandatory adoption of IFRS

Landsman, Wayne R.; Maydew, Edward L.; Thornock, Jacob R. - In: Journal of Accounting and Economics 53 (2012) 1, pp. 34-54

trading volume – increases in countries following mandatory IFRS adoption, and conditions and mechanisms through which … increases occur. Findings suggest information content increased in 16 countries that mandated adoption of IFRS relative to 11 … that maintained domestic accounting standards, although the effect of mandatory IFRS adoption depends on the strength of …

Persistent link: https://www.econbiz.de/10010576560

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731

Persistent link: https://www.econbiz.de/10011781482

The contribution of bank regulation and fair value accounting to procyclical leverage

Amel-Zadeh, Amir; Barth, Mary E.; Landsman, Wayne R. - In: Review of accounting studies 22 (2017) 3, pp. 1423-1454

Persistent link: https://www.econbiz.de/10011743320

Goodwill impairment : the effects of public enforcement and monitoring by institutional investors

Glaum, Martin; Landsman, Wayne R.; Wyrwa, Sven - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 149-180

Persistent link: https://www.econbiz.de/10011966795