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Externalities of mandatory IFRS adoption : evidence from cross-border spillover effects of financial information on investment efficiency
Chen, Chen; Young, Danqing; Zhuang, Zili - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 881-914
Persistent link: https://www.econbiz.de/10009751788
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Relevance of differences between net income based on IFRS and domestic standards for European firms
Barth, Mary E.; Landsman, Wayne R.; Young, Danqing; … - In: Journal of business finance & accounting : JBFA 41 (2014) 3/4, pp. 297-327
Persistent link: https://www.econbiz.de/10010377074
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Discussion of "An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136"
Zhuang, Zili - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 289-294
Persistent link: https://www.econbiz.de/10011574235
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Family control, international accounting standards, and access to foreign banks : evidence from international entrepreneurial firms
Chen, Qiu; Ding, Shujun; Wu, Zhenyu; Fan, Yang - In: Journal of small business management : JSBM ; a joint … 54 (2016) 2, pp. 598-621
Persistent link: https://www.econbiz.de/10011457305
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Externalities of Mandatory IFRS Adoption : Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
Chen, Chen - 2012
Abstract: This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. Using the ROA difference between the firm and its peers to proxy for the information on the peers' investment performance, we find that the spillover effect of a...
Persistent link: https://www.econbiz.de/10013100804
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Externalities of Mandatory IFRS Adoption : Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency
Chen, Chen - 2012
This study examines the externalities of mandatory IFRS adoption on firms' investment efficiency in 17 European countries. Using the ROA difference between the firm and its peers to proxy for the information on the peers' investment performance, we find that the spillover effect of a firm's ROA...
Persistent link: https://www.econbiz.de/10013100805
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Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms
Barth, Mary E. - 2013
We find that the adjustments to net income resulting from mandatory 2005 adoption of IFRS in Europe are relevant to investors in financial as well as non-financial firms. However, we find differences in value relevance of the aggregate net income adjustment and adjustments relating to several...
Persistent link: https://www.econbiz.de/10013093467