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Does IFRS 9 increase volatility of loan loss provisions?
Pastiranová, Oľga; Witzany, Jiří - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 243-249). 2022
Persistent link: https://www.econbiz.de/10013448499
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The origin of true and fair view in the Czech accounting
Zárybnická Žárová, Marcela - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 331-342). 2022
Persistent link: https://www.econbiz.de/10013449162
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Window dressing in reported earnings : a comparison of high-tech and low-tech companies
Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264
Persistent link: https://www.econbiz.de/10010403188
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
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Accounting information quality in emerging markets : conservatism in financial reporting of Vietnamese firms in the context of international economic integration
Tuan Bach Le; Thu Hang Nguyen - In: International journal of economics and financial issues … 6 (2016) 6, pp. 88-93
Persistent link: https://www.econbiz.de/10011782402
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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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The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
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IFRS 9 - implications on procyclicality
Pastiranová, Oľga; Witzany, Jiří - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 251-260). 2022
Persistent link: https://www.econbiz.de/10013448501
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International financial reporting standards and earnings quality : the case of listed firms in Saudi Arabia
Chehade, Sarah - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 273-288). 2022
Persistent link: https://www.econbiz.de/10013449102