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Does IFRS convergence really increase accounting qualities? : emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220
value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post …
Persistent link: https://www.econbiz.de/10012128839
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Pension accounting reform and future cash flow predictability
Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108
Persistent link: https://www.econbiz.de/10011799759
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The impact of accounting accruals before, during, and after an economic crisis : evidence from South Africa
Hall, John; Du Toit, Elda; Pradhan, Rudra Prakash - In: African finance journal 24 (2022) 1, pp. 50-64
Persistent link: https://www.econbiz.de/10014637208
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The predictive power of investment and accruals
Lewellen, Jonathan; Resutek, Robert J. - In: Review of accounting studies 21 (2016) 4, pp. 1046-1080
Persistent link: https://www.econbiz.de/10011613033
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On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
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Accruals, cash flows, and operating profitability in the cross section of stock returns
Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 121 (2016) 1, pp. 28-45
Persistent link: https://www.econbiz.de/10011590560
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The value relevance of earnings, cash flows and book values in Egypt
Mostafa, Wael - In: Management research review 39 (2016) 12, pp. 1752-1778
Persistent link: https://www.econbiz.de/10011593321
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Predictive view of the value relevance of earnings in India
Bashir, Hajam Abid; Bansal, Manish; Kumar, Dilip - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 937-957
Persistent link: https://www.econbiz.de/10014504656
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The integration of the accounting system for implementing World Class Manufacturing (WCM) principles
Averina, O. I.; Kolesnik, N. F.; Makarova, L. M. - In: European research studies 19 (2016) 3A, pp. 53-69
Persistent link: https://www.econbiz.de/10012009378
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Financial reporting in Ireland
Moretti, Delphine; Nicol, Scherie; Denis, Emeline; … - In: OECD journal on budgeting 19 (2019) 1, pp. 107-169
accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial … international standards for its departments and offices and harmonise accounting standards used by entities within the general … risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its …
Persistent link: https://www.econbiz.de/10012418955