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The impact of improvements in institutional oversight on IFRS accrual quality in Europe

Kabir, Humayun; Laswad, Fawzi - In: Australian accounting review 25 (2015) 4, pp. 428-444

Persistent link: https://www.econbiz.de/10011536911

The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

Kabir, Humayun - 2015

This study examines the impact of improvements in institutional oversight specifically for compliance with International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations from a treatment sample of three European countries that...

Persistent link: https://www.econbiz.de/10013017786

Reply to the discussion note on the "The effect of IFRS adoption conditional upon level of pre-adoption divergence"

Rahman, Asheq; Cai, Lei; Courtenay, Stephen M. - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 183-189

Persistent link: https://www.econbiz.de/10010384981

The effect of IFRS adoption conditional upon level of pre-adoption divergence

Cai, Lei; Rahman, Asheq; Courtenay, Stephen M. - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 147-178

Persistent link: https://www.econbiz.de/10010384987

Measurement of formal harmonization in accounting: an exploratory study

Rahman, Asheq; Perera, Hector; Ganeshanandam, Siva - In: Developments in the international harmonization of …, (pp. 180-194). 2004

Persistent link: https://www.econbiz.de/10002128552