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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
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Trend of earnings quality under IFRS era : in case of Korea
Jung, Jaegyung - In: The journal of applied business research 32 (2016) 5, pp. 1435-1445
Persistent link: https://www.econbiz.de/10011591361
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Did the mandatory adoption of IFRS affect the earnings quality of Canadian firms?
Liu, Guoping; Sun, Jerry - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 250-275
Persistent link: https://www.econbiz.de/10011409888
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Does real activities management influence earnings quality and stock returns in emerging markets? : evidence from Korea
Jeong, Kwang Hwa; Choi, Seung Uk - In: Emerging markets, finance & trade : a journal of the … 55 (2019) 12, pp. 2834-2850
Persistent link: https://www.econbiz.de/10012211040
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The effect of IFRS adoption on likelihood of management earnings forecasts : evidence in Korea
Rhee, Chang Seop; Yoo, Yong Keun; Cha, Seung Min - In: The journal of applied business research 32 (2016) 6, pp. 1697-1706
Persistent link: https://www.econbiz.de/10011627895
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Earnings management using revenue classification shifting : evidence from the IFRS adoption period
Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International journal of accounting and information … 25 (2017) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10011777135
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index
Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199
Persistent link: https://www.econbiz.de/10011376140
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The effects of the European debt crisis on earnings quality
Kousenidis, Dimitrios V.; Ladas, Anestis C.; Negakis, … - In: International review of financial analysis 30 (2013), pp. 351-362
Persistent link: https://www.econbiz.de/10010461545