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Effect of IFRS adoption on financial reporting quality : evidence form bankruptcy prediction
Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting research journal 29 (2016) 3, pp. 292-312
Persistent link: https://www.econbiz.de/10011552806
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Do IFRS promote transparency? Evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh; Wahlstrøm, Ranik Raaen - In: Journal of Risk and Financial Management 14 (2021) 3, pp. 1-15
(IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non …-listed companies through bankruptcy prediction. This contributes to extant research that has focused on the effects of IFRS adoption in …-based predictors, and a sample of financial statements from privately held Swedish companies using IFRS, and Norwegian companies using …
Persistent link: https://www.econbiz.de/10012611680
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Do IFRS promote transparency? : evidence from the bankruptcy prediction of privately held Swedish and Norwegian companies
Kainth, Akarsh; Wahlstrøm, Ranik Raaen - In: Journal of risk and financial management : JRFM 14 (2021) 3/123, pp. 1-15
(IFRS) and local Generally Accepted Accounting Principles (GAAP) impact the transparency of financial reporting of non …-listed companies through bankruptcy prediction. This contributes to extant research that has focused on the effects of IFRS adoption in …-based predictors, and a sample of financial statements from privately held Swedish companies using IFRS, and Norwegian companies using …
Persistent link: https://www.econbiz.de/10012486231
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UK empirical evidence on the valuation relevance of goodwill amortisation
Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381
Persistent link: https://www.econbiz.de/10009697092
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
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The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
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The impact of intangible factors on profitability : evidence from corporations traded at Muscat Securities Market in Oman
Kaymaz, Mike Onder; Yilmaz, Ilker; Kaymaz, Ozgur - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 2, pp. 25-47
Persistent link: https://www.econbiz.de/10012211592
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Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki - In: Journal of international accounting research 19 (2020) 3, pp. 19-36
Persistent link: https://www.econbiz.de/10012504848