We examine the relation between corporate social responsibility (CSR) performance and conditional accounting …

We examine whether initial loan sales in the secondary loan market relate to borrowing firms' accounting conservatism …. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We … accounting conservatism is enforced in the private debt market, and that lead lenders play a more prominent role than secondary …

We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative … relevance of accounting measures of derivative exposures to bond investors and benefited banks in terms of reducing their cost …

Statement of Financial Accounting Standards No. 159 (hereafter, FAS 159). Consistent with the notion that gains and losses …

relevance of accounting numbers for these firms is higher following IFRS convergence … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market …

relevance of accounting numbers for these firms is higher following IFRS convergence … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market …

This study examines the impact of mandatory IFRS adoption on IPO underpricing and the relative amount of IPO capital … in the relative proceeds from foreign markets following mandatory IFRS adoption. We also find that mandatory IFRS … accounting changes, and this relation is more pronounced among firms in countries with stronger implementation credibility. In …

after several robustness checks. Further, we find that goodwill impairment negatively affects conditional accounting …

Under IFRS, managers can use two approaches to increase the estimated fair value of goodwill in order to justify not …

relevance of accounting numbers for these firms is higher following IFRS convergence … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market …