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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …
Persistent link: https://www.econbiz.de/10012242340
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Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing; Wang, Sophia I-Ling - In: Advances in accounting : a research annual 35 (2016), pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
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Audit committee structure and earnings management in Asia Pacific
Yasser, Qaiser Rafique; Abdullah Al Mamun - In: Economics and business review 2 (2016) 1, pp. 66-84
Persistent link: https://www.econbiz.de/10011477265
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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region
Astami, Emita W.; Rusmin, Rusmin; Hartadi, Bambang; … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42
Persistent link: https://www.econbiz.de/10011697061
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Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
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Earnings management and bank risk-taking behavior in Asia-Pacific region
Nguyen Ngoc Thao Vo; Thai Vu Hong Nguyen; Duc Hong Thi Phan - In: Research in international business and finance 63 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10014248976
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The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan
Shuto, Akinobu; Iwasaki, Takuya - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 283-317
Persistent link: https://www.econbiz.de/10011303031
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CEO incentive compensation and earnings management : the implications of institutions and governance systems
Almadi, Madi; Lazic, Philip - In: Management decision : MD 54 (2016) 10, pp. 2447-2461
Persistent link: https://www.econbiz.de/10011579620
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The association between CEO incentive rewards and earnings management : do institutional features matter?
Jouber, Habib; Fakhfakh, Hamadi - In: EuroMed journal of business 9 (2014) 1, pp. 18-36
Persistent link: https://www.econbiz.de/10010387918
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Empirical evidence on cross-country differences in explaining accruals anomaly
Mureşan, Diana; Pop Silaghi, Monica Ioana - In: Revista română de economie 39 (2014) 2, pp. 121-132
Persistent link: https://www.econbiz.de/10011289523