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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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An empirical attempt on determining an adjusted model of accounting manipulation detection
Burcă, Valentin; Lile, Ramona - In: Journal of economics and business research 24 (2018) 1, pp. 141-160
Persistent link: https://www.econbiz.de/10012108304
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Earnings quality : definitions, measures, and financial reporting
Menicucci, Elisa - 2020
This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various...
Persistent link: https://www.econbiz.de/10012171466
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Annäherung der Segmentberichterstattung nach IFRS an das operative Controlling
Engelbrechtsmüller, Christian; Fuchs, Harald - In: RWZ aktuell : Recht & Rechnungswesen 17 (2007) 2, pp. 37-43
Persistent link: https://www.econbiz.de/10003427939
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Evaluating the effect of IFRS adoption on earnings management in Greece : a logit approach
Chimonaki, Christianna; Vergos, Konstantinos - In: International journal of financial engineering and risk … 3 (2019) 2, pp. 130-145
Persistent link: https://www.econbiz.de/10012253475
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Earnings Quality : Definitions, Measures, and Financial Reporting
Menicucci, Elisa - 2020 - 1st ed. 2020.
Chapter 1. Earnings quality: how to define -- Chapter 2. Measures of earnings quality -- Chapter 3. Earnings quality and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value Accounting and earnings quality. .
Persistent link: https://www.econbiz.de/10012399099
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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International financial reporting standards adoption in the European Union and earnings conservatism : a review of empirical research
Guermazi, Walid - In: International journal of disclosure and governance 20 (2023) 2, pp. 200-211
Persistent link: https://www.econbiz.de/10014326439
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Disentangling the Effects of Changes in Book-Tax Conformity Related to Mandatory IFRS Adoption on Earnings Quality
da Costa, Fabio Moraes; Ehinger, Anne; Schultze, Wolfgang; … - 2021
Using variation in book-tax conformity across EU countries, we provide new evidence on whether mandatory IFRS adoption … leads to increases in earnings quality. Specifically, we examine if the relation between earnings quality and IFRS adoption …. First, for countries adopting IFRS without a concurrent change in book-tax conformity, we find decreases in earnings …
Persistent link: https://www.econbiz.de/10013229804
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Integriertes externes und internes Rechnungswesen institutioneller Leasinggesellschaften
Blödorn, Niels - 1993
Persistent link: https://www.econbiz.de/10000965825