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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on … evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The … institutional settings. Whereas prior studies investigate the IFRS adoption per se, our study examines how national standards …
Persistent link: https://www.econbiz.de/10012672056
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The effect of IFRS adoption on corporate cash holdings : evidence from MENA countries
Özkan, Serdar; Yaacoub, Chadi; Elkanj, Nasser; … - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 11, pp. 3275-3300
Persistent link: https://www.econbiz.de/10012607478
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Does the IFRS improve earnings quality? : a comparison of Turkish GAAP and IFRS
Karapınar, Aydın; Zaif, Figen - In: Journal of Islamic accounting and business research 13 (2022) 2, pp. 277-296
Persistent link: https://www.econbiz.de/10012880239
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Prinzipienbasierung der Rechnungslegung nach IAS /IFRS?
Preißler, Gerald - 2005
Persistent link: https://www.econbiz.de/10012699210
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
Broberg, Pernilla; Collin, Sven-Olof Yrjö; Tagesson, … - In: International journal of accounting and finance 3 (2011/12) 1, pp. 49-71
Persistent link: https://www.econbiz.de/10009316754
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Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre; Iatridis, George - In: Journal of multinational financial management 37/38 (2016), pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
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Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10011724562
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The impact of the 2007 reforms in China on the quality of earnings
Liu, Siming; Skerratt, Len; Li, Shaomeng - In: Journal of Chinese economic and business studies 14 (2016) 2, pp. 193-209
Persistent link: https://www.econbiz.de/10011585567