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The interrelation among accounting quality, timeliness and relevance
Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603
Persistent link: https://www.econbiz.de/10011665476
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IFRS and accounting quality : legal origin, regional, and disclosure impacts
Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International journal of accounting and information … 24 (2016) 3, pp. 296-316
Persistent link: https://www.econbiz.de/10011616700
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The role of information environment in affecting accounting quality : thoughts on a cross-country and cross-level study
Dong, Minyue - In: The international journal of accounting : TIJA 56 (2021) 1, pp. 2180002-1-20
Persistent link: https://www.econbiz.de/10012544828
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Are legal families related to financial reporting quality?
Lindahl, Frederick W.; Schadéwitz, Hannu J. - In: Abacus : a journal of accounting, finance and business … 49 (2013) 2, pp. 242-267
Persistent link: https://www.econbiz.de/10009769199
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Policy uncertainty and accounting quality
El Ghoul, Sadok; Guedhami, Omrane; Kim, Yongtae; Yoon, … - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 233-260
Persistent link: https://www.econbiz.de/10012626666
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Investor protection, cross-listing and accounting quality
Khairul Anuar Kamarudin; Ariff, Akmalia M.; Jaafar, Aziz - In: Journal of contemporary accounting & economics 16 (2020) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10012298459
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Exploring the link between internationalization of top management and accounting quality : the CFO's international experience matters
Dauth, Tobias; Pronobis, Paul; Schmid, Stefan - In: International business review : the official journal of … 26 (2017) 1, pp. 71-88
Persistent link: https://www.econbiz.de/10011628845
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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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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. … accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …
Persistent link: https://www.econbiz.de/10013449007
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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