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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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Mandatory IFRS reporting around the world : early evidence on the economic consequences
Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10003783976
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Institutional determinants of IR disclosure quality
Fasan, Marco; Marcon, Carlo; Mio, Chiara - In: Integrated reporting : a new accounting disclosure, (pp. 181-203). 2016
Persistent link: https://www.econbiz.de/10011528844
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Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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The commonweal and financial accounting disclosure practices
Barrett, Michael J.; Verastegui, Leticia - In: Profit and responsibility : issues in business and …, (pp. 250-264). 1985
Persistent link: https://www.econbiz.de/10001876513
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Structures for non-traditional accounting disclosures in the 21st century
Mathews, M. R. - 2001
Persistent link: https://www.econbiz.de/10001573130
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Accounting standards required of global corporations by the international capital markets : consequences for the German consolidated financial statements
Liener, Gerhard - In: Journal of business economics : JBE 65 (1995) 7, pp. 741-751
Persistent link: https://www.econbiz.de/10001182239
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Financial Accounting for Markets or from Markets - Empirical Study of Financial Accounting Practice during and after the Global Financial Crisis with Regard to Mandatory and Volunt...
Beerbaum, Dirk - 2015
This working paper intends to follow an inductive approach by performing an empirical study of annual reports of global financial institutions during and after the Global Financial crisis in 2008 with regard to compulsory and voluntary company disclosures. The hypothesis is that due to the...
Persistent link: https://www.econbiz.de/10013014790
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...
Persistent link: https://www.econbiz.de/10012756518