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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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Does analyst coverage enhance or curb earnings management? : the impact of mandatory IFRS adoption
Almaharmeh, Mohammad Issa - In: International journal of management practice : IJMP 15 (2022) 2, pp. 253-277
Persistent link: https://www.econbiz.de/10013093088
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Long-term orientation and earnings management strategies
Haga, Jesper; Huhtamäki, Fredrik; Sundvik, Dennis - In: Journal of international accounting research 18 (2019) 3, pp. 97-119
Persistent link: https://www.econbiz.de/10012212949
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The effect of International Financial Reporting Standards adoption on the earnings management of oil companies which are experiencing oil price decline shock
Ronibasa, Bintang Yosua; Siregar, Sylvia Veronica - In: International journal of business and globalisation : IJBG 26 (2020) 1/2, pp. 71-91
Persistent link: https://www.econbiz.de/10012505632
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National culture and earnings management in emerging markets : the role of IFRS mandatory adoption
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: International journal of managerial and financial … 15 (2023) 3, pp. 316-345
Persistent link: https://www.econbiz.de/10014315614
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International accounting standards and accounting quality
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H. - In: Journal of accounting research 46 (2008) 3, pp. 467-498
Persistent link: https://www.econbiz.de/10003709899
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Fair value reclassifications of financial assets during the financial crisis
Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012
abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …
Persistent link: https://www.econbiz.de/10009487337
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Discussion of the effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Lin, Steve - In: Journal of international accounting research 14 (2015) 2, pp. 83-87
Persistent link: https://www.econbiz.de/10011429458