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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Economic consequences of SFAS 142 goodwill write-offs
Jarva, Henry - In: Accounting and finance : journal of the Accounting … 54 (2014) 1, pp. 211-235
Persistent link: https://www.econbiz.de/10010342393
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How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
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Goodwill impairment after M&A : acquisition-level evidence
Potepa, James; Thomas, Jacob - In: Journal of financial reporting : a publication of the … 8 (2023) 2, pp. 131-155
Persistent link: https://www.econbiz.de/10014448347
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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki; Fujiyama, Keishi - 2022
Persistent link: https://www.econbiz.de/10013503382
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The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
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Market valuation and earnings manipulation
Hu, Shing-yang; Lin, Yueh-hsiang - 2006
Persistent link: https://www.econbiz.de/10003314342
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Conservatism in accounting part II: evidence and research opportunities
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825634
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Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management
Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A. - In: Accounting, organizations and society : an … 46 (2015), pp. 23-38
Persistent link: https://www.econbiz.de/10011420787