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The development of accounting quality of IAS and IFRS over time : the case of Germany
Paananen, Mari; Lin, Henghsiu - In: Journal of international accounting research 8 (2009) 1, pp. 31-55
Persistent link: https://www.econbiz.de/10003866427
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, Henghsiu; Paananen, Mari - In: International journal of accounting, auditing and … 7 (2011) 3, pp. 219-252
Persistent link: https://www.econbiz.de/10009348139
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252
We examine and compare the valuation properties of earnings and book value of equity under international accounting standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the voluntary period) and 2005-2006 (the mandatory period)....
Persistent link: https://www.econbiz.de/10009352509