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Statistical inference using the T index to quantify the lefel of comparability between accounts
Taplin, Ross H. - In: Accounting and business research : a research quarterly … 40 (2010) 1, pp. 75-103
Persistent link: https://www.econbiz.de/10003953302
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Corporate debt and financial balance sheet adjustment : a comparison of the United States, the United Kingdom, France and Germany
Gibbard, Peter; Stevens, Ibrahim - In: Annals of finance 7 (2011) 1, pp. 95-118
Persistent link: https://www.econbiz.de/10008840218
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Corporate debt and financial balance sheet adjustment : a comparison of the United States, the United Kingdom, France and Germany
Gibbard, Peter (contributor); Stevens, Ibrahim (contributor) - 2006
Persistent link: https://www.econbiz.de/10003396096
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International differences in IFRS policy choice : a research note
Kvaal, Erlend; Nobes, Christopher - In: Accounting and business research : a research quarterly … 40 (2010) 2, pp. 173-187
Persistent link: https://www.econbiz.de/10003982707
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Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
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Financial crisis and accounting quality : evidence from five European countries
Iatridis, George; Dimitras, Augustinos I. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 154-160
Persistent link: https://www.econbiz.de/10009769651
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IFRS policy changes and the continuation of national patterns of IFRS practice
Kvaal, Erlend; Nobes, Christopher - In: European accounting review 21 (2012) 2, pp. 343-371
Persistent link: https://www.econbiz.de/10009568083
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Audit committee independence : regulatory developments, the empirical literature and directions for future research
Sharma, Divesh S.; Sharma, Vineeta D. - In: Handbook on emerging issues in corporate governance, (pp. 103-127). 2011
Persistent link: https://www.econbiz.de/10008938075
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Accounting for value at risk
Dowd, Kevin - 1998
Persistent link: https://www.econbiz.de/10000990920
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IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
Kvaal, Erlend - 2011
International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable. We compare these choices with those that had been made...
Persistent link: https://www.econbiz.de/10013121769