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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Accrual-based and real earnings management before and after IFRS adoption : the case of Greece
Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23
Persistent link: https://www.econbiz.de/10011459588
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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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Real earnings management and the cost of debt capital : international evidence
Kim, JiHye; Lee, Sang Ho; Yoo, Yong Keun - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 2, pp. 151-172
Persistent link: https://www.econbiz.de/10012174381
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The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai; Kim, Jeong-bon - In: Journal of international accounting auditing & taxation 34 (2019), pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
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An examination of the agency theory problem of earnings management : is it an Anglo-Saxon cultural phenomenon?
Rodriguez, Ramon P.; Salter, Stephen B.; Smith, L. Murphy - In: International journal of critical accounting : IJCA 7 (2015) 5/6, pp. 487-511
Persistent link: https://www.econbiz.de/10011494644
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Determinants of de jure adoption of international financial reporting standards : a review
Bengtsson, Maria Ming - In: Pacific accounting review 34 (2022) 1, pp. 156-173
Persistent link: https://www.econbiz.de/10012798323
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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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Takeover threats, job security concerns, and earnings management
Sul, Edward S. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 451-477
Persistent link: https://www.econbiz.de/10014536475