Narrow search
Showing 1 - 10 of 72,867
Cover Image
Earnings opacity internationally and elements of social, economic and accounting order
Riahi‐Belkaoui, Ahmed; AlNajjar, Fouad K. - In: Review of Accounting and Finance 5 (2006) 3, pp. 189-203
international accounting standards (as elements of the accounting order) are not significantly related to earnings opacity … accounting quality in general and earnings opacity in particular. Originality/value – Elements of accounting order do not seem to … the technical that explicates better the level of accounting quality in general and the level of earnings opacity in …
Persistent link: https://www.econbiz.de/10014989508
Cover Image
The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 388-415
Persistent link: https://www.econbiz.de/10010253004
Cover Image
Impact of audit quality and ownership structure on the bias and accuracy of earnings forecasts issued in IPO prospectuses : evidence from a frontier market
Karim, A. K. M. Waresul; Ahmed, Kamran; Hasan, Tanweer - In: Studies in economics and finance 30 (2013) 4, pp. 288-316
Persistent link: https://www.econbiz.de/10010207374
Cover Image
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai; Kim, Jeong-bon - In: Journal of international accounting auditing & taxation 34 (2019), pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Cover Image
The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 388-415
measure the value relevance of accounting earnings in 16 European countries over the period 2006-2007. The results show that … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption … of a common set of accounting standards result in a standardisation of accounting quality throughout Europe, or will …
Persistent link: https://www.econbiz.de/10010722769
Cover Image
The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
Cover Image
Disentangling mandatory IFRS reporting and changes in enforcement
Barth, Mary E.; Israeli, Doron - In: Journal of accounting & economics 56 (2013) 2/3, pp. 178-188
Persistent link: https://www.econbiz.de/10010243019
Cover Image
Financial reporting and firm valuation : relevance lost or relevance regained?
Hail, Luzi - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 329-358
Persistent link: https://www.econbiz.de/10009788858
Cover Image
Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 60 (2015) 2/3, pp. 110-135
Persistent link: https://www.econbiz.de/10011438641
Cover Image
Accrual-based and real earnings management before and after IFRS adoption : the case of Greece
Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23
Persistent link: https://www.econbiz.de/10011459588