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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Bilanzpolitisches Verhalten bei der Umstellung der Rechnungslegung von HGB auf IFRS : eine empirische Untersuchung deutscher Unternehmen
Detert, Karsten - 2008
internationalen Rechnungslegungsvorschriften der IFRS aufzustellen. Parallel hierzu veröffentlichte das IASB im Jahr 2003 spezielle … Umstellungsregeln für erstmalige Anwender der IFRS. Die im Rechnungslegungsstandard IFRS 1 aufgeführten Vorschriften enthalten eine … Verhaltens bei der Umstellung der Rechnungslegung deutscher Unternehmen von HGB auf IFRS hergeleitet und mittels ökonometrischer …
Persistent link: https://www.econbiz.de/10011929203
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
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Selling-price estimates in revenue recognition and the usefulness of financial statements
Srivastava, Anup - In: Review of accounting studies 19 (2014) 2, pp. 661-697
Persistent link: https://www.econbiz.de/10010379992
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Accounting policy options under IFRS : evidence from Turkey
Bahadir, Oğuzhan; Tolga, Büke - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 388-404
Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …
Persistent link: https://www.econbiz.de/10010338855
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Earnings management and participation in accounting standard-setting
Königsgruber, Roland; Palan, Stefan - In: Central European journal of operations research : CEJOR … 23 (2015) 1, pp. 31-52
Persistent link: https://www.econbiz.de/10010481752
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Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580