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The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
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Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
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Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82
Persistent link: https://www.econbiz.de/10009548623
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Voluntary IFRS adoption, analyst coverage, and information quality : international evidence
Kim, Jeong-bon; Shi, Haina - In: Journal of international accounting research 11 (2012) 1, pp. 45-76
Persistent link: https://www.econbiz.de/10009548625
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The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
Kim, Jeong-bon; Tsui, Judy S. L.; Yi, Cheong H. - In: Review of accounting studies 16 (2011) 4, pp. 779-811
Persistent link: https://www.econbiz.de/10009427889
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The impact of mandatory IFRS adoption on audit fees : theory and evidence
Kim, Jeong-bon; Liu, Xiaohong; Zheng, Liu Kong - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 2061-2094
Persistent link: https://www.econbiz.de/10009689574
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Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
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IFRS reporting, firm-specific information flows, and institutional environments : international evidence
Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517
Persistent link: https://www.econbiz.de/10009616275
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International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world
Kim, Jeong-bon; Shi, Haina; Zhou, Jing - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 469-507
Persistent link: https://www.econbiz.de/10010391620
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Shorting activity and stock return predictability : evidence from a mandatory disclosure shock
Griffin, Paul A.; Hong, Hyun A.; Kalcheva, Ivalina; … - In: Financial management : FM 51 (2022) 1, pp. 27-71
Persistent link: https://www.econbiz.de/10013166811