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Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"
Sami, Heibatollah - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 224-228
Persistent link: https://www.econbiz.de/10011332845
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Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"
Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177
Persistent link: https://www.econbiz.de/10003738802
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Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...
Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183
Persistent link: https://www.econbiz.de/10003738804
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Goodwill impairment charges and analyst forecast properties
Chen, Lucy Huajing; Krishnan, Jayanthi; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 141-169
Persistent link: https://www.econbiz.de/10010515231
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Response to the discussant comments on the "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this...
Xiaohui, Qu; Zhang, Guohua - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 229-236
Persistent link: https://www.econbiz.de/10011332843
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The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to US GAAP
Chen, Lucy Huajing; Sami, Heibatollah - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 697-718
Persistent link: https://www.econbiz.de/10009779728
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The SEC's elimination of 20-F reconciliation and information asymmetry
Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of contemporary accounting & economics 11 (2015) 1, pp. 75-87
Persistent link: https://www.econbiz.de/10011350428
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The impact of eliminating the 20-F reconciliation on the cost of debt : an exploratory study
Chen, Lucy Huajing; Deng, Saiying; Gupta, Parveen P.; … - In: Journal of international accounting research 18 (2019) 1, pp. 47-70
Persistent link: https://www.econbiz.de/10012212918
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IAS 41 and stock price informativeness
Hsu, Audrey Wen-hsin; Liu, Sophia; Sami, Heibatollah; … - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 64-89
Persistent link: https://www.econbiz.de/10012173934
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Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.; Sami, Heibatollah; Yao, Jun; Yao, Yiwei - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014301968