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A progress report : IFRS-US GAAP convergence and its curriculum impact
Bandyopadhyay, Jayanti; McGee, Paul F. - In: Advances in competitiveness research : ACR 20 (2012) 1/2, pp. 78-89
Persistent link: https://www.econbiz.de/10010353394
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The impact of COVID-19 pandemic on earnings management and the value relevance of earnings : US evidence
Liu, Guoping; Sun, Jerry - In: Managerial auditing journal 37 (2022) 7, pp. 850-868
Persistent link: https://www.econbiz.de/10013407318
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Why does the US want to adopt the IFRS?
Nouri, Hossein; Shahid, Abdus - In: International journal of economics and accounting : IJEA 3 (2012) 2, pp. 115-132
Persistent link: https://www.econbiz.de/10009615113
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Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? : evidence from the United Kingdom
Lin, Zhiwei; Jiang, Yihong; Tang, Qingliang; He, Xiangjian - In: Australasian accounting business and finance journal : AABF 8 (2014) 5, pp. 19-46
Persistent link: https://www.econbiz.de/10010520431
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Do IFRS matter in emerging countries? : an exploratory analysis of Brazilian firms
Lourenço, Isabel; Branco, Manuel Castelo; Curto, José Dias - In: Standardization of financial reporting and accounting …, (pp. 103-125). 2015
Persistent link: https://www.econbiz.de/10011444253
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The impact of accounting regulatory change on banks : a study on the reclassification of financial assets
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 119-152). 2014
Persistent link: https://www.econbiz.de/10010438077
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Do IFRS Matter in Emerging Countries? An Exploratory Analysis of Brazilian Firms
Lourenço, Isabel - 2016
This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the … most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported … earnings in order to find discontinuities around the zero threshold, before and after IFRS adoption, for a sample of Brazilian …
Persistent link: https://www.econbiz.de/10013006883
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Economic consequences of IFRS adioption in Korea : a literature review
Jang, Jee In; Lee, Kyung Joo; Seo, Youngmi; Cheung, Joonhei - In: The journal of applied business research 32 (2016) 6, pp. 1649-1662
Persistent link: https://www.econbiz.de/10011627878
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Effects of mandatory adoption of IFRS on market liquidity in Brazil
Silva, Ricardo Luiz Menezes da; Nardi, Paula Carolina … - In: International journal of accounting, auditing and … 16 (2020) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10012204402
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The economic effects of IFRS adoption in Korea
Kwon, Soo Young; Na, Kyunga; Park, Jongil - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 4, pp. 321-361
Persistent link: https://www.econbiz.de/10012173999