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Board characteristics and the level of compliance with IAS 1 in Bahrain
Al-Sartawi, Abdalmuttaleb M. A. Musleh; Alrawahi, Fatema; … - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 303-321
Persistent link: https://www.econbiz.de/10011847025
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Voluntary fair value disclosures by bank holding companies : the role of sec dear CFO letters
Weiss, Renee; Shon, John - In: Accounting & taxation : AT 7 (2015) 1, pp. 21-37
Persistent link: https://www.econbiz.de/10011289166
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The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea
Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117
Persistent link: https://www.econbiz.de/10011404414
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IFRS adoption and cost of capital : moderating effects of growth opportunities and informational environment
Turki, Hela; Wali, Senda; Boujelbene, Younes - In: International journal of accounting and finance 10 (2020) 2/3, pp. 87-110
Persistent link: https://www.econbiz.de/10012513898
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Information shock and dividend policy in family-controlled firms : evidence from Korea
Park, Seun Young; Park, Soo Yeon - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 6, pp. 1771-1793
Persistent link: https://www.econbiz.de/10013190194
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Mandatory International Financial Reporting Standards adoption and cost of equity capital in Nigeria
Uwalomwa, Uwuigbe; Emeni, Francis Kehinde; Uwuigbe, … - In: EuroEconomica 35 (2016) 1, pp. 92-102
Persistent link: https://www.econbiz.de/10011569458
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Market reactions towards IFRS 9 pronouncements
Widmer, Severin Oliver - In: Three essays on capital market effects of accounting …, (pp. 9-50). 2017
income to other comprehensive income (OCI), as part of replacing IAS 39 by IFRS 9. Using event study methodology, I find that …
Persistent link: https://www.econbiz.de/10011774036
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The market perception of own credit risk
Widmer, Severin Oliver; Fiechter, Peter - In: Three essays on capital market effects of accounting …, (pp. 51-90). 2017
, and risk relevance of OCR gains and losses on FVOL. Using a global sample of IFRS banks from 2006 to 2015, we find that …
Persistent link: https://www.econbiz.de/10011774039
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Beyond IFRS: how firms benefit from industry-specific reporting guidance
Widmer, Severin Oliver; Halberkann, Jérôme - In: Three essays on capital market effects of accounting …, (pp. 91-142). 2017
This dissertation comprises three distinct chapters. The third chapter examines the capital market effects of standardized voluntary disclosure of industry-specific information in an ex-ante strong information environment, which is the European real estate sector. We compute three proxies...
Persistent link: https://www.econbiz.de/10011774042
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Mandatory adoption of IFRS and earnings transparency in Korea
Shin, Hoyoung; Oh, Hyun Min - In: The journal of applied business research 33 (2017) 6, pp. 1129-1137
Persistent link: https://www.econbiz.de/10011785408