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DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23

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Ewert, Ralf - In: Controlling und IFRS-Rechnungslegung : Konzepte, …, (pp. 21-47). 2006

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Ewert, Ralf - In: IFRS in Rechnungswesen und Controlling : …, (pp. 179-207). 2006

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Velthuis, Louis; Wesner, Peter; Schabel, Matthias M. - In: Betriebs-Berater : BB 61 (2006) 16, pp. 875-878

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DeFond, Mark L. - 2019

-performance sensitivity (PPS) following the 2005 worldwide adoption of IFRS. We find that while IFRS's non-fair-value provisions improve …

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Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90

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Gharbi, Leila; Halioui, Khamoussi - In: International journal of behavioural accounting and … 4 (2013) 3, pp. 221-244

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