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Value creation of spin-offs and carve-outs
Rüdisüli, Roger (contributor) - 2005
Persistent link: https://www.econbiz.de/10003237040
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Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005
Persistent link: https://www.econbiz.de/10003139139
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A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Ebbers, Gabi - 2001
Persistent link: https://www.econbiz.de/10001576764
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Earnings management and its determinants : closing gaps in empirical accounting research
Goncharov, Igor - 2005 - 1. Aufl.
Persistent link: https://www.econbiz.de/10012699223
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The volatility of comprehensive income and its association with market risk
Khan, Shahwali; Bradbury, Michael E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 3, pp. 727-748
Persistent link: https://www.econbiz.de/10011623076
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Revisiting the effectiveness of the German accounting enforcement reforms : a replication study
Gros, Marius; Nevrela, Alexander - In: Management review quarterly 70 (2020) 1, pp. 135-164
Persistent link: https://www.econbiz.de/10012209087
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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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The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets
Guo, Qiang - 2012
As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark-to-market requirements, and leads to the fair accounting...
Persistent link: https://www.econbiz.de/10013112328
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The effect of accounting regime characteristics on the prediction of future cash flows : an international comparison
Hollister, Joan; Shoaf, Victoria; Tully, Gregory - In: International business and economics research journal 7 (2008) 5, pp. 15-30
Persistent link: https://www.econbiz.de/10003713361