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Long-term comparability of accounting information in Japan

Isokawa, Yo - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 231-247

Persistent link: https://www.econbiz.de/10012597819

The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea

Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117

Persistent link: https://www.econbiz.de/10011404414

IFRS implementation and quality of accounting information (a literature review)

Surianti, Meily; Yadiati, Winwin - In: International journal of applied business and economic … 16 (2018) 1, pp. 129-136

Persistent link: https://www.econbiz.de/10011981786

The effects of financial reporting and disclosure on corporate investment : a review

Roychowdhury, Sugata; Shroff, Nemit; Verdi, Rodrigo S. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-27

Persistent link: https://www.econbiz.de/10012152682

Does book-tax conformity deter opportunistic book and tax reporting? : an international analysis

Tang, Tanya Y. H. - In: European accounting review 24 (2015) 3, pp. 441-469

Persistent link: https://www.econbiz.de/10011409745

Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis

Tang, Tanya Y. H. - 2017

This paper examines whether book-tax conformity (i.e., reducing the gap between financial and taxable incomes) can restrain managers from opportunistically reporting financial profits and taxable income. Empirical work on this relation so far is limited and provides contradictory results. Using...

Persistent link: https://www.econbiz.de/10012973163