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IAS 39, income smoothing, and pro-cyclicality : evidence from Hong Kong banks
Azira Abdul Adzis; Tripe, David; Dunmore, Paul V. - In: Journal of financial economic policy 8 (2016) 1, pp. 80-94
Persistent link: https://www.econbiz.de/10011619464
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The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
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The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul; Van Zijl, Tony; Dunstan, Keitha; … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10009625112
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Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"
Houqe, Muhammad Nurul; Van Zijl, Tony; Dunstan, Keitha; … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 363-368
Persistent link: https://www.econbiz.de/10009681293