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Disclosure of fair value measurement in goodwill impairment test and audit fees
Chen, Vincent Y. S.; Keung, Edmund C.; Lin, I-Min - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10012133437
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Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment
Jahan, Nusrat; Karim, M. Sydul - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 159-187
Persistent link: https://www.econbiz.de/10014536440
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Internet financial reporting (IFR) disclosure position and firm value
Kamarul Baraini Keliwon; Zaleha Abdul Shukor; Mohamat … - In: Asian journal of accounting & governance 9 (2018), pp. 111-122
Persistent link: https://www.econbiz.de/10012051655
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A tale of two supervisors : compliance with risk disclosure regulation in the banking sector
Bischof, Jannis; Daske, Holger; Elfers, Ferdinand; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 498-536
Persistent link: https://www.econbiz.de/10013165399
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Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"
Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177
Persistent link: https://www.econbiz.de/10003738802
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Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...
Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183
Persistent link: https://www.econbiz.de/10003738804
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IFRS 7: impact of new risk disclosure requirements for corporate treasury
Okochi, Jiro - In: Journal of corporate treasury management : the official … 1 (2007/08) 1, pp. 93-98
Persistent link: https://www.econbiz.de/10003693995
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International financial reporting standards and experts' perceptions of disclosure quality
Daske, Holger; Gebhardt, Günther - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 461-498
Persistent link: https://www.econbiz.de/10003537505
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IFRS 12 disclosure of interests in other entities
2011
Persistent link: https://www.econbiz.de/10009521866
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Political pressures and the evolution of disclosure regulation
Bertomeu, Jeremy; Magee, Robert P. - In: Review of accounting studies 20 (2015) 2, pp. 775-802
Persistent link: https://www.econbiz.de/10011283638