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Voluntary IAS 1 accounting disclosures prior to official IAS adoption : an empirical investigation of UK firms
Iatridis, George; Valahi, Styliani - In: Research in international business and finance 24 (2010) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10003917399
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Information versus adverse Anlegerbeeinflussung : Befund und Implikation der empirischen Rechnungswesenforschung zur Publizität von Pro-forma-Ergebnisgrößen
Hitz, Jörg-Markus - In: Journal für Betriebswirtschaft : management review … 60 (2010) 2, pp. 127-161
Persistent link: https://www.econbiz.de/10003978752
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the academic literature (1999 - 2000)
Moehrle, Stephen R.; Mohrman, Mary Beth; … - In: Research in accounting regulation 21 (2009) 2, pp. 125-137
Persistent link: https://www.econbiz.de/10009230586
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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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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Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
Wee, Marvin - 2012
We investigate the content, timing and relevance of firms' narrative disclosure about effects of IFRS adoption in … announcements to make complementary and earlier disclosure. We also find the discussion of IFRS impact in both media are value …
Persistent link: https://www.econbiz.de/10013114564
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Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
Wee, Marvin - 2014
We investigate the content, timing and relevance of firms' narrative disclosure about the effects of IFRS adoption in … performance is stronger, firms provide less discussion of the accounting effects of IFRS. We also find the discussion of IFRS …
Persistent link: https://www.econbiz.de/10013052208
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Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia
Kabir, Humayun; Su, Li; Rahman, Asheq - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-24
Persistent link: https://www.econbiz.de/10012421431
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Other comprehensive income : die Auswirkungen des Darstellungswahlrechts auf die Aktienkursvolatilität
Mattmann, Sibylle - 2011
Persistent link: https://www.econbiz.de/10013429733