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Value relevance of IAS 27 (2003) revision on presentation of non-controlling interest : evidence from Hong Kong
So, Stella; Smith, Malcolm - In: Journal of international financial management and accounting 20 (2009) 2, pp. 166-198
Persistent link: https://www.econbiz.de/10003847744
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The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region : the case of Australia, Hong Kong and New Zealand
Cheong, Chee Seng; Kim, Sujin; Zurbruegg, Ralf - In: Pacific accounting review 22 (2010) 2, pp. 124-146
Persistent link: https://www.econbiz.de/10008699978
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The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li; Sun, Li; Thanyaluk Vichitsarawong - In: Advances in accounting : a research annual 29 (2013) 2, pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
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The usefulness of segment reporting in Hong Kong listed firms : an empirical assessment of IFRS No. 8
Li, Yuanyuan; Roudaki, Jamal; Gan, Christopher - In: Review of applied economics 9 (2013) 1/2, pp. 109-129
Persistent link: https://www.econbiz.de/10010245576
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Influence of a mandatory IFRS adoption on accounting proctice : evidence from Australia, Hong Kong and the United Kingdom
Bayerlein, Leopold; Al Farooque, Omar - In: Asian review of accounting 20 (2012) 2, pp. 93-118
Persistent link: https://www.econbiz.de/10009581204
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International Financial Reporting Standards and diversity in performance measures
Li, Chunyan; Jaggi, Bikki - In: Journal for global business advancement : JGBA 2 (2009) 1/2, pp. 76-99
Persistent link: https://www.econbiz.de/10003828763
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Incentives versus standards: properties of accounting income in four East Asian countries
Ball, Ray; Robin, Ashok J.; Wu, Joanna Shuang - In: Journal of accounting & economics 36 (2003) 1/3, pp. 235-270
Persistent link: https://www.econbiz.de/10001930018
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Statutory Backing to Hong Kong Financial Reporting Standards : Companies Ordinance Rewrite in Hong Kong
So, Stella - 2015
financial reporting irregularities is divided between a self-regulatory professional body HKICPA and a partially independent …
Persistent link: https://www.econbiz.de/10013039423
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IFRS Compliance in the Year of the Pig : The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007
Carlin, Tyrone M. - 2010
Several studies have suggested that the adoption of IFRS can enhance the quality of financial reports, in turn … introduction of IFRS guarantees consistency and compliance in practice. Given that goodwill impairment testing under IFRS presents … IFRS adopters. By examining the detailed disclosures made by 264 large listed firms in 2007, three years after Hong Kong …
Persistent link: https://www.econbiz.de/10013147853
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IAS 39, income smoothing, and pro-cyclicality : evidence from Hong Kong banks
Azira Abdul Adzis; Tripe, David; Dunmore, Paul V. - In: Journal of financial economic policy 8 (2016) 1, pp. 80-94
Persistent link: https://www.econbiz.de/10011619464