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Have "European" and US GAAP measures of income and equity converged under IFRS? : evidence from European companies listed in the US
Gray, Sidney J.; Linthicum, Cheryl L.; Street, Donna L. - In: Accounting and business research : a research quarterly … 39 (2009) 5, pp. 431-447
Persistent link: https://www.econbiz.de/10003916602
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The impact of IFRS on the European Union : is it related to the accounting tradition of the countries?
Callao, Susana; Ferrer, Cristina; Jarne, José I.; … - In: Journal of applied accounting research 10 (2009) 1, pp. 33-55
Persistent link: https://www.econbiz.de/10003918388
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The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
Aharony, Joseph; Bar-Niv, Ran; Falk, Haim - In: European accounting review 19 (2010) 3, pp. 535-578
Persistent link: https://www.econbiz.de/10008695430
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The impact of introducing estimates of the future on international comparability in earnings expectations
Dargenidou, Christina; McLeay, Stuart J. - In: European accounting review 19 (2010) 3, pp. 511-534
Persistent link: https://www.econbiz.de/10008695433
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The decision usefulness of financial accounting measurement concepts : evidence from an online survey of professional investors and their advisors
Gassen, Joachim; Schwedler, Kristina - In: European accounting review 19 (2010) 3, pp. 495-509
Persistent link: https://www.econbiz.de/10008695446
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Fair value or cost model? : drivers of choice for IAS 40 in the real estate industry
Quagli, Alberto; Avallone, Francesco - In: European accounting review 19 (2010) 3, pp. 461-493
Persistent link: https://www.econbiz.de/10008695450
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Mandatory adoption of IFRS and analysts’ forecasts information properties
Beuselinck, Christof; Joos, Philip; Khurana, Inder K.; … - 2010 - Current draft: September 30, 2010
Persistent link: https://www.econbiz.de/10008697966
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Fair-Value-Bilanzierung in der Finanzkrise : Reaktionen wichtiger Regulierer
Ballwieser, Wolfgang - In: Rechnungslegung und Unternehmensführung in turbulenten …, (pp. 1-16). 2009
Persistent link: https://www.econbiz.de/10003939042
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Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital?
Li, Siqi - In: The accounting review : a publication of the American … 85 (2010) 2, pp. 607-636
Persistent link: https://www.econbiz.de/10003970649