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Accounting quality and stock price informativeness : a cross-country study

Tiron-Tudor, Adriana; Achim, Andra Maria - In: Economic research 32 (2019) 1,3, pp. 2481-2499

Persistent link: https://www.econbiz.de/10012584723

Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework

Clubb, Colin D. B. - In: Review of accounting studies 18 (2013) 2, pp. 360-385

Persistent link: https://www.econbiz.de/10009767189

Properties of optimal accounting rules in a signaling game

Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512

Persistent link: https://www.econbiz.de/10011730349

Accounting quality, information risk and implied volatility around earnings announcements

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: Journal of international financial markets, … 34 (2015), pp. 188-207

Persistent link: https://www.econbiz.de/10011474512

Influence of IFRS on earnings manipulation : evidence from the European Union

Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18

Persistent link: https://www.econbiz.de/10010503005

Does IFRS convergence really increase accounting qualities? : emerging market evidence

Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of economics, finance & administrative science 24 (2019) 48, pp. 205-220

earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post-IFRS … best "formula" to increase the usefulness of accounting information in post-IFRS convergence. Originality/value Rather than … doing piecemeal work, the current study focuses on IFRS convergence on a broader aspect of accounting quality dimensions. It …

Persistent link: https://www.econbiz.de/10012128839

IFRS and accounting quality : legal origin, regional, and disclosure impacts

Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International journal of accounting and information … 24 (2016) 3, pp. 296-316

Persistent link: https://www.econbiz.de/10011616700

Individual blockholder's influence on accounting quality : evidence from Korea

Yim, Sang-Giun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 59-69

Persistent link: https://www.econbiz.de/10012667199

Are earnings announced early of higher quality?

Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212

Persistent link: https://www.econbiz.de/10011306043

Pro forma earnings disclosure : the effects of non-GAAP earnings and earnings-before on investors' information processing

Reimsbach, Daniel - In: Journal of business economics : JBE 84 (2014) 4, pp. 479-515

Persistent link: https://www.econbiz.de/10010354749