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Comparative extensiveness of Malaysian and Nigerian banks' earnings management under different accounting standards

Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 74-81

Persistent link: https://www.econbiz.de/10011762040

Accounting for inventory costs and real earnings management behavior

Galdi, Fernando Caio; Johnson, E. Scott - In: Advances in accounting : a research annual 53 (2021), pp. 1-9

Persistent link: https://www.econbiz.de/10013477322

Decision-making of discretionary goodwill impairments : evidence from publicly listed firms in China

Yang, Shengyi - In: Emerging markets, finance & trade : a journal of the … 59 (2023) 8, pp. 2470-2492

Persistent link: https://www.econbiz.de/10014320994

Value relevance and changes in accounting standards : a review of the IFRS adoption literature

Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13

depend on accounting standards that govern their preparation, thus accounting standards could influence the informativeness … decision. This relevance of accounting figures to investors is referred to in existing literature as value relevance. This … (IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value …

Persistent link: https://www.econbiz.de/10014420511

Foreign institutional ownership and the global convergence of financial reporting practices

Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631

Persistent link: https://www.econbiz.de/10011295344

Institutional investors' reaction to SEC concerns about IFRS and US GAAP reporting

Gietzmann, Miles B.; Isidro, Helena - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 796-841

Persistent link: https://www.econbiz.de/10010206030

Transparency and International Investor Behavior

Wei, Shang-Jin; Gelos, Gaston - International Monetary Fund (IMF) - 2002

Does country "transparency" affect international portfolio investment? We examine this and related questions using a unique micro dataset on international portfolio holdings. We employ various indices of government and corporate transparency, focusing on the availability and quality of...

Persistent link: https://www.econbiz.de/10005826295