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O-score financial distress risk asset pricing

Lai, Syou-ching; Li, Hung-Chih; Conover, James A.; Wu, … - In: Research in finance 26 (2010), pp. 51-94

Persistent link: https://www.econbiz.de/10009241017

O-score financial distress risk asset pricing

Lai, Syou-ching; Li, Hung-chih; Conover, James A.; Wu, … - In: Research in finance 26 (2010), pp. 51-94

Persistent link: https://www.econbiz.de/10009943564

The development of accounting quality of IAS and IFRS over time : the case of Germany

Paananen, Mari; Lin, Henghsiu - In: Journal of international accounting research 8 (2009) 1, pp. 31-55

Persistent link: https://www.econbiz.de/10003866427

XBRL adoption and cost of debt

Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 199-216

Persistent link: https://www.econbiz.de/10011305187

The value relevance of accounting numbers under International Financial Reporting Standards

Aledo, Juana; Abellán Martínez, Diego; Lin, Henghsiu - In: Australian accounting review 24 (2014) 3, pp. 237-254

Persistent link: https://www.econbiz.de/10010478143

The Development of Accounting Quality of IAS and IFRS Over Time : The Case of Germany

Paananen, Mari - 2008

We examine the characteristics of accounting numbers using a sample of German companies reporting under IAS (2000-2002), and IFRS (2003-2004) and (2005-2006). We investigate the change in accounting quality during these time periods as IASB revises and issues new standards. Contrary to...

Persistent link: https://www.econbiz.de/10012726028

A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS

Lin, Henghsiu; Paananen, Mari - In: International journal of accounting, auditing and … 7 (2011) 3, pp. 219-252

Persistent link: https://www.econbiz.de/10009348139

XBRL adoption and cost of debt

Lai, Syou-Ching; Lin, Yuh-Shin; Lin, Yi-Hung; Huang, Hua-Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 199-216

Purpose – This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL). Design/methodology/approach – The financial data are obtained from the Compustat database. Regression analysis is used to examine the research...

Persistent link: https://www.econbiz.de/10014759359

The Comparative Influence of Culture on Budget Control Practices in the United States and Japan

Ueno, Susumu - 2014

This study reports the results of an empirical study which examined the cultural influence on budget control practices in the United States and Japan. The two countries were selected as research sites because a number of previous studies provided reasons to suspect cultural differences between...

Persistent link: https://www.econbiz.de/10013056909

Stock returns and financial distress risk : evidence from the Asian-Pacific markets

Li, Hung-Chi; Lai, Syouching; Conover, James A.; Wu, … - In: Research in finance 33 (2018), pp. 123-158

Persistent link: https://www.econbiz.de/10012227951