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Does goodwill pressure drive business restructuring based on subsidiary disposal?
Xu, Jingjing; Huang, Haijie; Lee, Edward; Jirada Petaibanlue - In: International review of financial analysis 86 (2023), pp. 1-13
Persistent link: https://www.econbiz.de/10014248606
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When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?
Jirada Petaibanlue; Walker, Martin; Lee, Edward - In: International review of financial analysis 42 (2015), pp. 278-291
Persistent link: https://www.econbiz.de/10011573491
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Do IFRS reconciliations convey information? : the effect of debt contracting
Christensen, Hans B.; Lee, Edward; Walker, Martin - In: Journal of accounting research 47 (2009) 5, pp. 1167-1199
Persistent link: https://www.econbiz.de/10003905869
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Cross-sectional variation in the economic consequences of international accounting harmonization : the case of mandatory IFRS adoption in the UK
Christensen, Hans B.; Lee, Edward; Walker, Martin - In: The international journal of accounting : TIJA 42 (2007) 4, pp. 341-379
Persistent link: https://www.econbiz.de/10003591140
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Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61
Persistent link: https://www.econbiz.de/10011302903
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Mandatory adoption of IFRS and timely loss recognition across Europe : the effect of corporate finance incentives
Chan, Ann L.-C.; Hsu, Audrey W.-H.; Lee, Edward - In: International review of financial analysis 38 (2015), pp. 70-82
Persistent link: https://www.econbiz.de/10011337629
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Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching; Hsu, Audrey Wen-hsin; Lee, Edward - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
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Who Benefits from IFRS Convergence in China?
Chen, Chao - 2019
We study the ex ante stock market reactions to events leading up to China's convergence to International Financial Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated in countries with stronger legal enforcement and...
Persistent link: https://www.econbiz.de/10012902376
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Who Benefits from IFRS Convergence in China?
Chen, Chao - 2019
We study the ex ante stock market reactions to events leading up to China's convergence to International Financial Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated in countries with stronger legal enforcement and...
Persistent link: https://www.econbiz.de/10012902381
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Who benefits from IFRS convergence in China?
Chen, Chao; Lee, Edward; Lobo, Gerald J.; Zhu, Jessie - 2017
We study the ex ante stock market reactions to events leading up to China's convergence to International Financial Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated in countries with stronger legal enforcement and...
Persistent link: https://www.econbiz.de/10011721607