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Corporate social responsibility and earnings quality : international evidence

Bozzolan, Sverio; Fabrizi, Michele; Mallin, Chris A.; … - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 361-396

Persistent link: https://www.econbiz.de/10011419331

Matching expenses with revenues around the world

Kagaya, Tetsuyuki - In: International perspectives on accounting and corporate …, (pp. 81-106). 2014

Persistent link: https://www.econbiz.de/10010404435

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

Houqe, Noor - 2012

This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries (around the globe). The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...

Persistent link: https://www.econbiz.de/10013116474

Does good corporate governance enhance accruals quality during financial crises?

Aldamen, Husam; Duncan, Keith - In: Managerial auditing journal 31 (2016) 4/5, pp. 434-357

Persistent link: https://www.econbiz.de/10011569132

Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management

Ipino, Elisabetta; Parbonetti, Antonio - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 91-121

Persistent link: https://www.econbiz.de/10011670452

Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS

Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37

Persistent link: https://www.econbiz.de/10012006385

The joint effect of investor protection, IFRS and earnings quality on cost of capital : an international study

Persakis, Anthony; Iatridis, George - In: Journal of international financial markets, … 46 (2017), pp. 1-29

Persistent link: https://www.econbiz.de/10011745286

Earnings management by top Chinese listed firms in response to the global financial crisis

Xu, Guanglu Luke; Ji, Xudong - In: International journal of accounting and information … 24 (2016) 3, pp. 226-251

Persistent link: https://www.econbiz.de/10011616679

Earnings management, earnings quality, and culture : cross-country studies

Purwaningsih, Anna; Kusuma, Indra Wijaya; Barokah, Zuni - In: International journal of economic policy in emerging … 13 (2020) 4, pp. 422-430

Persistent link: https://www.econbiz.de/10012508069

The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions

Pandey, Ashish; Tripathi, Abhinava; Guhathakurta, Kousik - In: Finance research letters 44 (2022), pp. 1-10

Persistent link: https://www.econbiz.de/10014494883

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