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Board characteristics and the level of compliance with IAS 1 in Bahrain
Al-Sartawi, Abdalmuttaleb M. A. Musleh; Alrawahi, Fatema; … - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 303-321
Persistent link: https://www.econbiz.de/10011847025
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Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters
Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37
Persistent link: https://www.econbiz.de/10011289166
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The information gap in corporate annual reports : evidence from Egypt
Hassan, Omaima A. G.; Giorgioni, Gianluigi; Romilly, … - In: African journal of accounting, auditing and finance : AJAAF 1 (2012) 4, pp. 338-358
Persistent link: https://www.econbiz.de/10009727453
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Adopting the IFRS and its impact on reducing information asymmetry in the Chilean capital market
Campos-Espinoza, Ricardo; Fuente-Mella, Hanns de la; … - In: Netnomics 16 (2015) 3, pp. 193-204
Persistent link: https://www.econbiz.de/10011540305
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Voluntary diclosure of financial information by French firms : does the indtroduction of IFRS matter?
La Bruslerie, Hubert de; Gabteni, Heger - In: Advances in accounting : a research annual 30 (2014) 2, pp. 367-380
Persistent link: https://www.econbiz.de/10010474282
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Does eliminating the Form 20-F reconciliation from IFRS to US GAAP have capital market consequences?
Kim, Yongtae; Li, Haidan; Li, Siqi - In: Journal of accounting & economics 53 (2012) 1/2, pp. 249-270
Persistent link: https://www.econbiz.de/10009512823
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The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea
Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117
Persistent link: https://www.econbiz.de/10011404414
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Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Kim, Yongtae - 2012
requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the … synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do …
Persistent link: https://www.econbiz.de/10013115128
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Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Kim, Yongtae - 2011
requirement for cross-listed companies following International Financial Reporting Standards (IFRS). We find no evidence that the … synchronicity. Moreover, IFRS users do not increase disclosure frequency nor supply the reconciliation voluntarily. Our results do …
Persistent link: https://www.econbiz.de/10013125180
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IFRS adoption and cost of capital : moderating effects of growth opportunities and informational environment
Turki, Hela; Wali, Senda; Boujelbene, Younes - In: International journal of accounting and finance 10 (2020) 2/3, pp. 87-110
Persistent link: https://www.econbiz.de/10012513898