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The advent of IFRS in Canada : incidence on value relevance
Cormier, Denis; Magnan, Michel L. - In: Journal of international accounting research 15 (2016) 3, pp. 113-130
Persistent link: https://www.econbiz.de/10011633744
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Financial statement comparability and the usefulness of earnings : some Canadian evidence
Farshadfar, Shadi; Samarbakhsh, Laleh; Jiang, Yige - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-12
Persistent link: https://www.econbiz.de/10014434929
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IFRS and value relevance : evidence based on Canadian adoption
Okafor, Oliver N.; Anderson, Mark; Warsame, Hussein - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 136-160
Persistent link: https://www.econbiz.de/10011525156
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How Does the Market Value Corporate Sustainability Performance?
Lourenço, Isabel; Branco, Manuel; Curto, José; … - In: Journal of Business Ethics 108 (2012) 4, pp. 417-428
Persistent link: https://www.econbiz.de/10010868232
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Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? : evidence from Canada
Wakil, Gulraze; Petruska, Karin A. - In: Advances in accounting : a research annual 57 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013365554
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10008538729
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10005754559
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Utilizing advanced maintenance practices and information technology to achieve maximum equipment reliability
Liptrot, David; Palarchio, Gino - In: International Journal of Quality & Reliability Management 17 (2000) 8, pp. 919-928
reliability as being key to improving product quality, production output, costs and shareholder return. Focuses on the project … maximum equipment reliability. Reports on the successful outcomes of this project.  …
Persistent link: https://www.econbiz.de/10014800059
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Fair value or conservatism : the case of the gold industry
Wier, Heather A. - In: Contemporary accounting research : a journal of the … 26 (2009) 4, pp. 1207-1233
Persistent link: https://www.econbiz.de/10003915885
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Study on the feasibility of processing asylum claims outside the EU against the background of the Common European Asylum System and the goal of a Common Asylum Procedure : Final re...
Noll, Gregor; Fagerlund, Jessica; Liebaut, Fabrice - The Danish Centre for Human rights - 2002
With the development towards comprehensive and more sophisticated border control regimes, the problem of protection seekers’ access to EU territory has increasingly come into focus. Disorderly movement is presently the main avenue to safety in the EU, and human smugglers act as important...
Persistent link: https://www.econbiz.de/10011799462