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A proposal for teaching introductory and intermediate accounting in an environment of international financial reporting standards and generally accepted accounting principles for p...
Pries, Fred; Baker, Ronald J. - In: Accounting perspectives : a journal of The Canadian … 9 (2010) 1, pp. 15-27
Persistent link: https://www.econbiz.de/10003988475
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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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Does IFRS adoption influence financial reporting? : an empirical study on financial institutions
Nulla, Yusuf Mohammed - In: Journal of business and management : JBM 20 (2014) 1, pp. 67-86
Persistent link: https://www.econbiz.de/10010481909
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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP
Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249
Persistent link: https://www.econbiz.de/10011409882
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Choosing a GAAP for Canada
Ramanna, Karthik - 2009
Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian … decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and … Principles (GAAP) and not IFRS. The case positions the student as an advisor to an important local politician. Based on cultural …
Persistent link: https://www.econbiz.de/10013154680
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Evaluating accounting standards : a comment on Ramanna’s ‘The international politics of IFRS harmonization‘
Madsen, Paul E. - In: Accounting, Economics, and Law : AEL ; a convivium 3 (2013) 2, pp. 77-92
Persistent link: https://www.econbiz.de/10009775728
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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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Corporate governance and segmental disclosure : evidence from Canada
Saidi, Fethi - In: International journal of managerial and financial accounting 9 (2017) 2, pp. 140-165
Persistent link: https://www.econbiz.de/10011817730
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Do IFRS Based Earnings Announcements Have More Information Content than Canadian GAAP Based Earnings Announcements?
Khan, Shahid; Anderson, Mark C.; Warsame, Hussein A. - 2014
mandatory adoption of international financial reporting standards (IFRS) in Canada. Comparing the two exchanges is interesting … priori, it may be argued that there would be higher information content in the IFRS based earnings announcements for both … TSXV and TSX exchange firms in Canada as compared to the Canadian GAAP based earnings announcements because IFRS allows …
Persistent link: https://www.econbiz.de/10014149833
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Voluntary Disclosures of Gaap Differences by Cross-Listed Firms : The Case of Canadian Sec Registrants
Bandyopadhyay, Sati P.; Dover, Douglas C.; Richardson, … - 1998
The Securities and Exchange Commission (SEC) of the USA requires that Canadian firms cross-listed in stock exchanges reconcile their earnings using Canadian GAAP to what earnings would have been had US GAAP been used. Prior literature has examined the capital market implications of such...
Persistent link: https://www.econbiz.de/10014071743