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Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS
Ledoux, Marie-Josée; Cormier, Denis - In: Review of accounting & finance 12 (2013) 3, pp. 286-304
Persistent link: https://www.econbiz.de/10009788074
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Contextualising bank failures : an international comparison
Beck, Matthias; Woolfson, Charles - In: Aspects of globalisation : macroeconomic and capital …, (pp. 165-181). 2004
Persistent link: https://www.econbiz.de/10002253025
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The impact of the IAS/IFRS adoption on the predictive quality of discretionary accruals : a comparison between the French and the British context
Olfa, Ben Jemâa; Hamadi, Mattoussi - In: International journal of economics and finance 7 (2015) 6, pp. 208-231
Persistent link: https://www.econbiz.de/10011292352
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Disclosure Under IFRS : Does the Legal Origin Disclosure Gap Persist for Cross-Listed Firms?
Santos, Edilene Santana - 2019
from countries in which International Financial Reporting Standards (IFRS) are mandatory. For domestically listed firms, we …
Persistent link: https://www.econbiz.de/10012901995
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The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy
Liao, Lin; Yao, Daifei; Kang, Helen; Morris, Richard D. - In: Pacific-Basin finance journal 59 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012231292
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Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Oz, Ibrahim Onur; Yelkenci, Tezer - In: International review of financial analysis 58 (2018), pp. 24-37
Persistent link: https://www.econbiz.de/10012006385
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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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Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector
Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223
Persistent link: https://www.econbiz.de/10012176427
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Disclosure of related party transactions under IFRS : does cross-listing reduce the legal origin disclosure gap?
Santos, Edilene Santana; Schiozer, Rafael Felipe; … - In: The international journal of accounting 57 (2022) 4, pp. 1-45
Persistent link: https://www.econbiz.de/10013389416
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Challenges in applying IFRS in a civil law tradition : the example of Brazil
Fernandes, Edison Carlos - In: Standardization of financial reporting and accounting …, (pp. 126-147). 2015
Persistent link: https://www.econbiz.de/10011444257