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Accounting standard's effectiveness on equity overstatement : conservatism when it matters
Oler, Mitchell - In: Research in accounting regulation 26 (2014) 1, pp. 75-89
Persistent link: https://www.econbiz.de/10010388502
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Goodwill impairment testing und Earnings-Management : eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
Kuster, Oliver - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003508525
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Information asymmetry and earnings management : some evidence
Richardson, Vernon J. - In: Review of quantitative finance and accounting 15 (2000) 4, pp. 325-347
Persistent link: https://www.econbiz.de/10001543486
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014
Persistent link: https://www.econbiz.de/10010438077
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The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Pronobis, Paul - 2012
institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …
Persistent link: https://www.econbiz.de/10013116252
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Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models : the British and French cases
Halaoua, Sameh; Hamdi, Badreddine; Mejri, Tarek - In: Research in international business and finance 39 (2017), pp. 513-529
Persistent link: https://www.econbiz.de/10011876635
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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of …
Persistent link: https://www.econbiz.de/10013112328
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Explaining the decline in the US labor share : taxation and automation
Heer, Burkhard; Irmen, Andreas; Süssmuth, Bernd - 2022
This study provides evidence for the US that the secular decline in the labor share is not only explained by technical change or globalization, but also by the dynamics of factor taxation, automation capital (robots), and population growth. First, we empirically find indications of...
Persistent link: https://www.econbiz.de/10013206154
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Explaining the decline in the US labor share : taxation and automation
Heer, Burkhard; Irmen, Andreas; Süssmuth, Bernd - 2020
Persistent link: https://www.econbiz.de/10012440480