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Does fixed assets revaluation create avenues for financial numbers game? : evidence from a developing country

Rahman, Md. Tahidur; Hossain, Syed Zabid - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 293-304

Persistent link: https://www.econbiz.de/10012670833

The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39

Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266

Persistent link: https://www.econbiz.de/10012656547

The value and credit relevance of IFRS versus JGAAP accounting information

Kim, Jonghoon; Koga, Yuya - In: Hitotsubashi journal of commerce and management 53 (2020) 1, pp. 31-48

Persistent link: https://www.econbiz.de/10012659458

Decision usefulness of net income versus comprehensive income : case of financial firms in Malaysia

Yew, Chong Leong; Ahmed Razman Abdul Latiff; San, Ong Tze - In: Asian journal of business and accounting : AJBA 13 (2020) 2, pp. 213-244

Persistent link: https://www.econbiz.de/10012587259

The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee

Rizki, Atika; Mita, Aria Farah - In: International journal of monetary economics and finance … 14 (2021) 4, pp. 297-305

Persistent link: https://www.econbiz.de/10012613316

The effect of female presence on corporate boards of directors on the value relevance of accounting amounts : empirical evidence from the European Union

Cimini, Riccardo - In: Journal of international financial management & accounting 33 (2022) 1, pp. 134-153

Persistent link: https://www.econbiz.de/10012816266

Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence

Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768

Persistent link: https://www.econbiz.de/10010206071

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

Roca, Florencia - In: Journal of applied economics 24 (2021) 1, pp. 154-172

This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the … Exchange (BCBA), are examined. The reported results suggest that mandatory adoption of IFRS in Argentina does not improve the …

Persistent link: https://www.econbiz.de/10012501806

The information content of hedge accounting : evidence from the European banking industry

Dinh, Tami; Seitz, Barbara - In: Journal of international accounting research 19 (2020) 2, pp. 91-115

Persistent link: https://www.econbiz.de/10012384894

Converting financial statements : operating to capitalised leases

Xu, Wei; Davidson, Robyn Alexandra; Cheong, Chee Seng - In: Pacific accounting review 29 (2017) 1, pp. 34-54

Persistent link: https://www.econbiz.de/10011662004

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