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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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Chinese GAAP and IFRS : an analysis of the convergence process
Peng, Songlan; Laan Smith, Joyce van der - In: Journal of international accounting auditing & taxation 19 (2010) 1, pp. 16-34
Persistent link: https://www.econbiz.de/10009272737
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A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
Hong, Philip K.; Paik, Daniel Gyung; Laan Smith, Joyce … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 74-89
Persistent link: https://www.econbiz.de/10011901853
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Does trading volume detect information content in earnings reconciliations of foreign firms?
Hora, Judith A.; Tondkar, Rasoul H.; McEwen, Ruth Ann - In: Journal of international accounting auditing & taxation 13 (2004) 2, pp. 71-87
Persistent link: https://www.econbiz.de/10002532524
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Accounting for securitizations : a comparison of SFAS 140 and IASB 39
Adhikari, Ajay; Betancourt, Luis - In: Journal of international financial management and accounting 19 (2008) 1, pp. 73-105
Persistent link: https://www.econbiz.de/10003686440