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The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of international accounting research 18 (2019) 1, pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
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International harmonisierte Rechnungslegungsstandards aus Sicht der Aktionäre : Vergleich von EG-Richtlinien, US-GAAP und IAS
Auer, Kurt V. - 1999 - 2., überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000679758
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Adopting a label : heterogeneity in the economic consequences around IAS/IFRS adoptions
Daske, Holger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 51 (2013) 3, pp. 495-547
Persistent link: https://www.econbiz.de/10009772431
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Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?
Han, Fei; He, Haihong - In: Review of accounting & finance 12 (2013) 3, pp. 268-285
Persistent link: https://www.econbiz.de/10009788080
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Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?
Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386
Persistent link: https://www.econbiz.de/10003800024
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Economic benefits of adopting IFRS or US-GAAP : have the expected costs of equity capital really decreased?
Daske, Holger (contributor) - 2004
Persistent link: https://www.econbiz.de/10002364906
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Economic benefits of adopting IFRS or US-GAAP : have the expected costs of equity capital really decreased?
Daske, Holger - 2004
Persistent link: https://www.econbiz.de/10002378034
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …
Persistent link: https://www.econbiz.de/10013085326
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Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Daske, Holger - 2013
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …
Persistent link: https://www.econbiz.de/10013092806
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Global accounting standards, financial statement comparability, and the cost of capital
Huang, Yong; Yan, Chao - In: International review of economics & finance : IREF 69 (2020), pp. 301-318
Persistent link: https://www.econbiz.de/10012486890