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Financial reporting transparency

Barth, Mary E.; Schipper, Katherine - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 173-190

Persistent link: https://www.econbiz.de/10003708053

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

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

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

Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"

Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10009616266

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - In: Review of accounting studies 17 (2012) 3, pp. 526-562

Persistent link: https://www.econbiz.de/10009616270

Bank earnings and regulatory capital management using available for sale securities

Barth, Mary E.; Gómez Biscarri, Javier; Kasznik, Ron; … - In: Review of accounting studies 22 (2017) 4, pp. 1761-1792

Persistent link: https://www.econbiz.de/10011781488

In defense of fair value : weighing the evidence on earnings management and asset securitizations

Barth, Mary; Taylor, Daniel - In: Journal of accounting & economics 49 (2010) 1/2, pp. 26-33

Persistent link: https://www.econbiz.de/10003947397

Disentangling Mandatory IFRS Reporting and Changes in Enforcement

Barth, Mary E. - 2016

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin by discussing CHL in the context of prior literature, and subsequently discuss the research design, results, and inferences. CHL seeks to contribute to the literature by...

Persistent link: https://www.econbiz.de/10013007017