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The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks
Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12
Persistent link: https://www.econbiz.de/10012065065
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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Economic determinants of the decision to voluntarily adopt mark-to-market accounting for pension gains and losses
Kim, Jaewoo; Wasley, Charles E.; Wu, Joanna Shuang - 2016 - Current draft: June 2016
Since 2010 a number of firms have voluntarily adopted mark-to-market (MTM) accounting for the actuarial gains and … losses associated with their defined benefit pension plans. While pension accounting rules have allowed such a choice since … accounting is driven by a combination of macroeconomic factors (a low interest rate environment), managerial opportunism related …
Persistent link: https://www.econbiz.de/10011807991
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International financial reporting standards and the macroeconomy
Kausar, Asad; Park, You-Il - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
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The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?
Kim, Jeong-bon; Liu, Yiye; Shi, Haina; Zhu, Xindong - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150016-1-49
Persistent link: https://www.econbiz.de/10012938782
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Do fair value measurements affect accounting-based earnings quality? : a literature review with a focus on corporate governance as moderator
Thesing, Johannes; Velte, Patrick - In: Journal of business economics : JBE 91 (2021) 7, pp. 965-1004
Persistent link: https://www.econbiz.de/10012617785
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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The curious case of Level 3 instruments
Glasscock, Robson; Harless, David W.; Dorminey, Jack - In: Research in accounting regulation 29 (2017) 1, pp. 52-68
Persistent link: https://www.econbiz.de/10011737173
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993