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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

IFRS mandatory adoption effect on the information asymmetry : immediate or delayed?

Turki, Hela; Wali, Sonda; Boujelbene, Younes - In: Australasian accounting business and finance journal : AABF 11 (2017) 1, pp. 55-77

Persistent link: https://www.econbiz.de/10011919189

Competing information sources

Einhorn, Eti - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 151-176

Persistent link: https://www.econbiz.de/10011906603

Long-term comparability of accounting information in Japan

Isokawa, Yo - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 231-247

Persistent link: https://www.econbiz.de/10012597819

The quality of financial reporting in China : an examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

Persistent link: https://www.econbiz.de/10011823764

Accounting reporting complexity and non-GAAP earnings disclosure

Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71

Persistent link: https://www.econbiz.de/10014390388

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40

Persistent link: https://www.econbiz.de/10013326301

How do International Financial Reporting Standards affect information asymmetry? : the importance of the earnings quality channel

Benkraiem, Ramzi; Bensaad, Itidel; Lakhal, Faten - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013210013

Investor reaction to IFRS for financial instruments in Europe : the role of firm-specific factors

Onali, Enrico; Ginesti, Gianluca; Ballestra, Luca Vincenzo - In: Finance research letters 21 (2017), pp. 72-77

Persistent link: https://www.econbiz.de/10011807499

Information asymmetry and voluntary SFAS 157 fair value disclosures by bank holding companies during the 2007 financial crisis

Weiss, Renee; Shon, John - In: Accounting perspectives : a journal of The Canadian … 16 (2017) 3, pp. 169-203

Persistent link: https://www.econbiz.de/10011779247