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Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters
Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37
Persistent link: https://www.econbiz.de/10011289166
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The impact of accounting disclosures and the regulatory environment
Eiler, Lisa A.; Miranda-Lopez, Jose; Tama-Sweet, Isho - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 142-169
Persistent link: https://www.econbiz.de/10011332853
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134
Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105
Persistent link: https://www.econbiz.de/10011327691
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Transforming disclosures in annual reports
Shields, Hugh - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 5, pp. 173-174
Persistent link: https://www.econbiz.de/10010530078
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Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts
Glaum, Martin; Baetge, Jörg; Grothe, Alexander; … - In: European accounting review 22 (2013) 1, pp. 79-116
Persistent link: https://www.econbiz.de/10009745101
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The impact of corporate governance on IFRS adoption choices
Verriest, Arnt; Gaeremynck, Ann; Thornton, Daniel B. - In: European accounting review 22 (2013) 1, pp. 39-77
Persistent link: https://www.econbiz.de/10009745107
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Intended and unintzended consequences of mandatory IFRS adoption : a review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - In: European accounting review 22 (2013) 1, pp. 1-37
Persistent link: https://www.econbiz.de/10009745113
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Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796