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Creditor rights, implicit covenants, and the quality of accounting information

Ḥamdani, Asaf; Mugerman, Yevgeny; Rooz, Ruth; … - 2021

Persistent link: https://www.econbiz.de/10013188709

Zhou, Ling - 2018

IFRS adoption -- Accounting quality and media attention around seasoned equity offerings. … contracting value of accounting information -- A review of the current debate on the determinants and consequences of mandatory …

Persistent link: https://www.econbiz.de/10012681139

The coinsurance effect of corporate diversification : an empirical analysis of the accounting and economic implications

Nußmann, Dominik - 2018

Persistent link: https://www.econbiz.de/10011701423

Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment

Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672

Persistent link: https://www.econbiz.de/10011293472

Stock options, idiosyncratic volatility, and earnings quality

Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30

Persistent link: https://www.econbiz.de/10011300934

Mandatory adoption of IFRS and analysts’ forecasts information properties

Beuselinck, Christof; Joos, Philip; Khurana, Inder K.; … - 2010 - Current draft: September 30, 2010

Persistent link: https://www.econbiz.de/10008697966

Mandatory IFRS reporting and stock price informativeness

Beuselinck, Christof; Joos, Philip; Khurana, Inder K.; … - 2010

Persistent link: https://www.econbiz.de/10003997733

Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy

Kim, Pureum - 2019

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

Persistent link: https://www.econbiz.de/10012903286

Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy

Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36

Persistent link: https://www.econbiz.de/10012108735

Value relevance of accounting information : comparative study of Indian public and private sector banks

Bhatia, Meena; Mulenga, Mwila J. - In: International journal of Indian culture and business … 18 (2019) 1, pp. 12-33

Persistent link: https://www.econbiz.de/10011986888