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Is regulatory capital more value relevant than book value of equity? : a cross-country analysis
Mechelli, Alessandro; Cimini, Riccardo; Mazzocchetti, … - In: Applied economics letters 22 (2015) 10/12, pp. 900-903
Persistent link: https://www.econbiz.de/10011286027
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The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39
Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266
Persistent link: https://www.econbiz.de/10012656547
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How does value relevance of accounting information react to financial crisis?
Eugenio, Karl Louis; Parel, Rhobe Mitch Ailarie; Reyes, … - In: DLSU business & economics review 28 (2019) 2, pp. 133-141
Persistent link: https://www.econbiz.de/10012263911
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The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study
Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563
Persistent link: https://www.econbiz.de/10011755856
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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On the relation between financial reporting quality and country attributes : research challenges and opportunities
Isidro, Helena; Nanda, Dhananjay; Wysocki, Peter D. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 279-314
Persistent link: https://www.econbiz.de/10012254267
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A half-century of Accounting and Business Research : the impact on the study of international financial reporting
Nobes, Christopher - In: Accounting and business research 50 (2020) 7, pp. 693-701
Persistent link: https://www.econbiz.de/10012313187
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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this … provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be …
Persistent link: https://www.econbiz.de/10013449007
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International accounting
Lawrence, Steve - 1996 - 1. publ.
Persistent link: https://www.econbiz.de/10000543239
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International accounting
Choi, Frederick D. S.; Mueller, Gerhard G. - 1984 - Rev. ed
Persistent link: https://www.econbiz.de/10000078330