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Cautiounsness on convergence of accounting standards across countries
Angeloni, Silvia - In: Corporate communications : an international journal 21 (2016) 2, pp. 246-267
Persistent link: https://www.econbiz.de/10011559789
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The convergence of IFRS and US GAAP : evidence from the SEC's removal of Form 20-F reconcilitations
Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 190-211
Persistent link: https://www.econbiz.de/10011409877
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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP
Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249
Persistent link: https://www.econbiz.de/10011409882
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The impact of SOX on opportunistic management behavior
Aubert, François; Grudnitski, Gary - In: International review of financial analysis 32 (2014), pp. 188-198
Persistent link: https://www.econbiz.de/10010461285
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Differences in earnings management between firms using US GAAP and IAS/IFRS
Liu, Chunhui; Yuen, Chun Yip; Yao, Lee Jian; Chan, Siew H. - In: Review of accounting & finance 13 (2014) 2, pp. 134-155
Persistent link: https://www.econbiz.de/10010387804
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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Detecting accounting fraud in companies reporting under US GAAP through data mining
Papík, Mário; Papíková, Lenka - In: International journal of accounting information systems 45 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013271996
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The internationalization and voluntary adoption of international accounting standards by Japanese MNEs
Sakawa, Hideaki; Watanabel, Naoki; Gu, Junjian - In: Management international review : MIR ; journal of … 61 (2021) 5, pp. 713-744
Persistent link: https://www.econbiz.de/10012796044
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Gaap vs. IFRS treatment of leases and the impact on financial ratios
Harris, Peter; Stahlin, William; Washington Arnold, Liz; … - In: Review of business & finance studies : RBFS 4 (2013) 2, pp. 97-106
Persistent link: https://www.econbiz.de/10009741224
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Les changements de normes comptables affectent-ils le niveau d'endettement des firmes?
Aboulmaaty, Hebattallah; Barneto, Pascal - In: Revue Gestion 2000 : management & prospective 36 (2019) 5, pp. 101-126
Persistent link: https://www.econbiz.de/10012228511