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The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
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Accounting reporting standards : attitudes toward cash flow reporting and the impact on share price
Whitten, Donna; Brahmasrene, Tantatape - In: International journal of critical accounting : IJCA 11 (2019) 1, pp. 26-39
Persistent link: https://www.econbiz.de/10012252964
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Security market effects associated with SFAS No. 131: reported business segments
Ettredge, Michael L.; Kwon, Soo Young; Smith, David - In: Review of quantitative finance and accounting 18 (2002) 4, pp. 323-344
Persistent link: https://www.econbiz.de/10001677055
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Discretionary behavior with respect to the adoption of SFAS 142 and the behavior of security prices
Zang, Yoonseok - 2003
Persistent link: https://www.econbiz.de/10003777250
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Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements
Olibe, Kingsley O. - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
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Why does the US want to adopt the IFRS?
Nouri, Hossein; Shahid, Abdus - In: International journal of economics and accounting : IJEA 3 (2012) 2, pp. 115-132
Persistent link: https://www.econbiz.de/10009615113
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The information content of stock prices, legal environments, and accounting standards : international evidence
Wang, Wenjie; Yu, Wayne W. - In: European accounting review 24 (2015) 3, pp. 471-493
Persistent link: https://www.econbiz.de/10011409748
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Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.; Cole, Elizabeth T.; Briggs, John - In: International journal of accounting and information … 30 (2022) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
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Wertpapiergebundene Versorgungszusagen im Jahresabschluß
Ververs, Dieter; Nolte, Karl-Heinz - In: Der Betrieb 55 (2002) 25, pp. 1281-1282
Persistent link: https://www.econbiz.de/10001673974
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Relative Wertrelevanz von HGB- und IFRS-Konzernabschlüssen anhand einer Stichprobe von DAX- und MDAX-Unternehmen
Sossong, Peter - 2021
Persistent link: https://www.econbiz.de/10013162779