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Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
Khalifa, Maha; Ben Othman, Hakim; Hussainey, Khaled - In: International journal of accounting, auditing and … 12 (2016) 1, pp. 45-69
Persistent link: https://www.econbiz.de/10011585874
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Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
McNellis, Casey J.; Teets, Walter R. - In: Issues in accounting education 34 (2019) 3, pp. 59-69
Persistent link: https://www.econbiz.de/10012124568
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Bank loan loss accounting treatments, credit cycles and crash risk
Andreou, Panayiotis C.; Cooper, Ian; Louca, Christodoulos; … - In: The British accounting review : the journal of the … 49 (2017) 5, pp. 474-492
Persistent link: https://www.econbiz.de/10011774326
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Accounting for credit losses : ASU 2016-13
Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92
Persistent link: https://www.econbiz.de/10011621496
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Accounting measurements, profit, and loss : a science fiction play in one act by Harold C. Edey
Persson, Martin E.; Fafatas, Stephan - In: Accounting history review 28 (2018) 1/2, pp. 31-60
Persistent link: https://www.econbiz.de/10011976071
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Managerial risk incentives and accounting conservatism
Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813
Persistent link: https://www.econbiz.de/10012171729
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A study of Silicon Valley firms' accounting losses
Ivanov, Stoyu I.; Faulkner, Matthew - In: Managerial finance 49 (2023) 3, pp. 512-528
Persistent link: https://www.econbiz.de/10014227227
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The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International journal of managerial and financial accounting 2 (2010/11) 1, pp. 4-19
Persistent link: https://www.econbiz.de/10003977829
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Value Relevance of Earnings and Book Values for Greek Listed Firms
Sorros, John - 2012
In this paper we investigate the value relevance of accounting information for the Greek listed companies for the … period 1995-2009. For our purpose we examine the way that two accounting variables, earnings and book value, affect the share …
Persistent link: https://www.econbiz.de/10013103797
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Debt crisis, age and value relevance of goodwill : evidence from Greece
Pechlivanidis, Eleftherios; Ginoglou, Dimitrios; … - In: International journal of accounting and information … 30 (2022) 2, pp. 189-210
Persistent link: https://www.econbiz.de/10013343297