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Navigating with the IFRS convergence roadmap

Cheng, Kang - In: The journal of corporate accounting & finance 20 (2008/09) 6, pp. 31-37

Persistent link: https://www.econbiz.de/10003889366

Accounting discretion and fair value reporting : a study of US banks' fair value reporting of mortgage-backed-securities

Cheng, Kang - In: Journal of business finance & accounting : JBFA 39 (2012) 5/6, pp. 531-566

Persistent link: https://www.econbiz.de/10009575835

It's coming : M&As under IFRSs

Cheng, Kang; Finney, Sharon G. - In: The journal of corporate accounting & finance 21 (2009/10) 3, pp. 13-18

Persistent link: https://www.econbiz.de/10003961441

Mark to market or mark to expectation?

Cheng, Kang - In: Commercial lending review 24 (2009) 1, pp. 3-7

Persistent link: https://www.econbiz.de/10003812823

Is pushdown accounting lifting you up?

Cheng, Kang; Elbolok, Rasha M. - In: The journal of corporate accounting & finance 26 (2014/15) 6, pp. 55-59

Persistent link: https://www.econbiz.de/10011341805

Response to discussant of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 232-234

Persistent link: https://www.econbiz.de/10009560695

Discussion of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Radhakrishnan, Suresh - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 226-231

Persistent link: https://www.econbiz.de/10009560698

Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 198-225

Persistent link: https://www.econbiz.de/10009560702

A contrast of the popularity and the interpretation of non-GAAP earning disclosures in different industries

Cheng, Kang; Tavakolifar, Mohammad; Ullah, Barkat - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 92-109

Persistent link: https://www.econbiz.de/10014472187

Facts and Issues About Goodwill Impairment Losses in SFAS No. 142 Adoption Year

Cheng, Kang - 2008

For most companies, fiscal year 2002 was the adoption year for Statement of Financial Accounting Standard (SFAS) No. 141: Business Combinations and No. 142: Goodwill and Other Intangible Assets. This article analyzes financial statements reported under the new rules and reaches the following...

Persistent link: https://www.econbiz.de/10012727898