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Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza; Ramassa, Paola; Quagli, Alberto - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
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Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors
Nguyen Huu Cuong - In: Pacific accounting review 35 (2023) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10014228997
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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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Earnings management under GAAP versus IFRS : evidence from an emerging market
Grabinski, Konrad; Vladu, Alina Beattrice - In: African journal of accounting, auditing and finance : AJAAF 4 (2015) 4, pp. 294-311
Persistent link: https://www.econbiz.de/10011545446
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Value relevance of discretionary accruals under environmental uncertainty : the incidence of IFRS and the country's legal regime
Cormier, Denis; Ledoux, Marie-Josée; Villeneuve, Guy - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 161-187
Persistent link: https://www.econbiz.de/10011488675
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Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994
Persistent link: https://www.econbiz.de/10011375863
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The effects of international financial reporting standards on financial reporting quality
Salah, Wafaa; Abdel-Salam, Abdallah - In: Athens journal of business & economics : AJBE 5 (2019) 3, pp. 221-242
Persistent link: https://www.econbiz.de/10012031439
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Manager's misinterpretation of goodwill impairments : evidence from German listed companies
Lazar, Laurent - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 168-190
Persistent link: https://www.econbiz.de/10012105513