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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes
Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601
Persistent link: https://www.econbiz.de/10011412733
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How do International Financial Reporting Standards affect information asymmetry? : the importance of the earnings quality channel
Benkraiem, Ramzi; Bensaad, Itidel; Lakhal, Faten - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013210013
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IAS 19 valuations for DB Schemes - true or fair?
McNally, Bridget - 2017
Persistent link: https://www.econbiz.de/10011751203
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International Financial Reporting Standards, board governance, and accounting quality : a preliminary Indonesian evidence
Krismiaji; Aryani, Y. Anni; Suhardjanto, Djoko - In: Asian review of accounting 24 (2016) 4, pp. 474-497
Persistent link: https://www.econbiz.de/10011641837
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Creative accounting determinants and financial reporting quality : systematic literature review
Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...
Persistent link: https://www.econbiz.de/10013355430
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Financial statement comparability and the usefulness of earnings : some Canadian evidence
Farshadfar, Shadi; Samarbakhsh, Laleh; Jiang, Yige - In: Journal of international accounting auditing & taxation 52 (2023), pp. 1-12
Persistent link: https://www.econbiz.de/10014434929
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The impact of managerial discretion in revenue recognition : a reexamination
Myers, Linda A.; Schmardebeck, Roy; Seidel, Timothy A.; … - In: Contemporary accounting research : the journal of the … 39 (2022) 3, pp. 2130-2174
Persistent link: https://www.econbiz.de/10013464885
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International Financial Reporting Standards, board governance, and accounting quality
Aryani, Y. Anni; Suhardjanto, Djoko - In: Asian Review of Accounting 24 (2016) 4, pp. 474-497
Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful … Indonesian Stock Exchange for the fiscal year that ends on December 31, 2008 through 2011. Relevance is measured by predictive … relevance of accounting information quality. With respect to faithful representation, this study proves a positive association …
Persistent link: https://www.econbiz.de/10014676019
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The paranoid style in the sociology of financial reporting principles
Rutherford, Brian A. - In: Meditari accountancy research 31 (2023) 6, pp. 1798-1826
Persistent link: https://www.econbiz.de/10014433054