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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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The value relevance of IFRS : the case of Turkey
Turel, Ahmet - In: Acta Universitatis Danubius / Oeconomica (2009) 1, pp. 119-128
Persistent link: https://www.econbiz.de/10003940367
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international accounting standards
Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525
Persistent link: https://www.econbiz.de/10012286776
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The impact of mandatory IFRS adoption on financial analysts' earning forecasts in Spain
Garrido-Miralles, Pascual; Sanabria-García, Sonia - In: Spanish journal of finance and accounting 43 (2014) 162, pp. 111-131
Persistent link: https://www.econbiz.de/10011482712
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Accounting standards, goodwill impairment and earnings management in Malaysia
Abuaddous, Murad; Mustafa Mohd Hanefah; Nur Hidayah Laili - In: International journal of economics and finance 6 (2014) 12, pp. 201-211
Persistent link: https://www.econbiz.de/10010461444
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Accounting Standards, Earnings Management, and Earnings Quality
Ewert, Ralf - 2013
This paper examines how the characteristics of accounting systems and management incentives interact and collectively … earnings quality increases in accounting precision. However, we also find counter-intuitive results, such as that an accounting … standard that makes unbiased accounting earnings more informative can reduce earnings quality. These results are mainly driven …
Persistent link: https://www.econbiz.de/10013090927
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Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81
Persistent link: https://www.econbiz.de/10011762040
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Accounting standards and earnings quality : evidence from registered ADRs
Alhaj-Yaseen, Yaseen S.; Wu, Kean; Fletcher, Leslie B. - In: Review of Pacific Basin financial markets and policies 21 (2018) 4, pp. 1-40
Persistent link: https://www.econbiz.de/10011976140
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Financial reporting timeliness and the value relevance of earnings : evidence from banks in the MENA countries
Attia, Mouna Ben Rejeb; Lassoued, Naima; Sassi, Houda - In: The International trade journal 33 (2019) 3, pp. 277-301
Persistent link: https://www.econbiz.de/10012239955
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Asymmetric financial reporting quality and firm size : conditional evidence from an emerging market
Saji, T. G. - In: Journal of applied accounting research 23 (2022) 5, pp. 977-1004
Persistent link: https://www.econbiz.de/10013454927