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Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
Guermazi, Walid; Halioui, Khamoussi - In: Research in international business and finance 52 (2020), pp. 1-13
Persistent link: https://www.econbiz.de/10012548542
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Bilanzrechtsmodernisierungsgesetz versus "IFRS for SMEs" als Alternativen der Rechnungslegung für nicht kapitalmarktorientierte Unternehmen?
Kirsch, Hanno - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 2, pp. 71-78
Persistent link: https://www.econbiz.de/10003640063
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National culture and earnings management in developed and emerging countries
Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel Costa - In: Journal of accounting in emerging economies : JAEE 12 (2022) 1, pp. 150-186
Persistent link: https://www.econbiz.de/10012797483
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Managers' cultural background and disclosure attributes
Brochet, François; Miller, Gregory S.; Naranjo, Patricia; … - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 57-86
Persistent link: https://www.econbiz.de/10012029335
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Essays on the relevance and use of dirty surplus accounting flows in Europe
Wang, Yue - 2006
Persistent link: https://www.econbiz.de/10003706169
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The effect of analyst coverage on accounting conservatism
Sun, Jerry; Liu, Guoping - In: Managerial finance 37 (2011) 1, pp. 5-20
Persistent link: https://www.econbiz.de/10009007112
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State regulation's significant impact on corporate governance practices, earnings management, and disclosure
Daniel, Shirley J.; Cieslewicz, Joshua K.; Pearson, … - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 2, pp. 105-124
Persistent link: https://www.econbiz.de/10009508174
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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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Voluntary carbon transparency : a substitute for or complement to financial transparency?
Luo, Le; Wu, Hongjun - In: Journal of international accounting research 18 (2019) 2, pp. 65-88
Persistent link: https://www.econbiz.de/10012212928
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Do culture and religion mitigate earnings management? : evidence from a cross-country analysis
Callen, Jeffrey L.; Morel, Mindy; Richardson, Grant - In: International journal of disclosure and governance 8 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10009153487