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The effect of IFRS adoption on likelihood of management earnings forecasts : evidence in Korea

Rhee, Chang Seop; Yoo, Yong Keun; Cha, Seung Min - In: The journal of applied business research 32 (2016) 6, pp. 1697-1706

Persistent link: https://www.econbiz.de/10011627895

IFRS adoption and financial reporting quality : IASB qualitative characteristics approach

Agienohuwa, O. O.; Ilaboya, O. J. - In: Accounting and taxation review : A&TR 2 (2018) 3, pp. 30-47

Persistent link: https://www.econbiz.de/10012203532

The effect of ASU 2014-08 on the use of discontinued operations to manage earnings

Ji, Yuan; Potepa, James; Rozenbaum, Oded - In: Review of accounting studies 25 (2020) 4, pp. 1201-1229

Persistent link: https://www.econbiz.de/10012306862

The valuation of discontinued operations and its effect on classification shifting

Kaplan, Steven E.; Kenchington, David G.; Wenzel, Brian S. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 291-311

Persistent link: https://www.econbiz.de/10012297256

The role of managerial ability in classification shifting using discontinued operations

Skousen, Christopher; Sun, Li; Wu, Kean - In: Advances in management accounting : a research annual 31 (2019), pp. 113-131

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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP

Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249

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The impact of SOX on opportunistic management behavior

Aubert, François; Grudnitski, Gary - In: International review of financial analysis 32 (2014), pp. 188-198

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Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yuen, Chun Yip; Yao, Lee Jian; Chan, Siew H. - In: Review of accounting & finance 13 (2014) 2, pp. 134-155

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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry

Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206

Persistent link: https://www.econbiz.de/10012671617

Financial sector and outbreak of the economic crisis in 2008 : IFRS versus US GAAP

Rouvolis, Sotirios - In: Journal of capital markets studies 6 (2022) 3, pp. 242-286

Purpose: Testing a total of five hypotheses, the paper contributes to overall comparison of the two regimes, as it scrutinises whether these improvements have helped regulate this sector. Although it appears that, for the first time, International Financial Reporting Standards (IFRS) had a more...

Persistent link: https://www.econbiz.de/10013543103