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Do alternative methods of reporting non-controlling interests really matter?

Lopes, Ana I.; Lourenço, Isabel; Soliman, Mark - In: Australian journal of management 38 (2013) 1, pp. 7-30

Persistent link: https://www.econbiz.de/10009732164

Does the introduction of IFRS change the timeless of loss recognition? : evidence from German firms

Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …

Persistent link: https://www.econbiz.de/10009660273

The impact of IFRS adoption on foreign direct investment

Gordon, Lawrence A.; Loeb, Martin P.; Zhu, Wenjie - In: Journal of accounting and public policy 31 (2012) 4, pp. 374-398

Persistent link: https://www.econbiz.de/10009624417

Implementation of IFRS : an impact on corporate sector in India

Bansal, Atul (contributor) - 2013 - 1st ed

Persistent link: https://www.econbiz.de/10009709002

Does mandatory IFRS adoption improve the information environment?

Horton, Joanne; Serafeim, George; Serafeim, Ioanna - In: Contemporary accounting research : a journal of the … 30 (2013) 1, pp. 388-423

Persistent link: https://www.econbiz.de/10009756943

A geographic analysis of constituents' formal participation in the process of international accounting standard setting : do we have a level playing field?

Jorissen, Ann; Lybaert, Nadine; Orens, Raf; Tas, Leo van der - In: Journal of accounting and public policy 32 (2013) 4, pp. 237-270

Persistent link: https://www.econbiz.de/10009762710

The effects of transition to IFRS by Canadian government business enterprises : a case study of Canada post

Beechy, Thomas H. - In: Entrepreneurship in the public sector, (pp. 186-199). 2014

Persistent link: https://www.econbiz.de/10010245920

The relevance of international financial reporting standards of Kazakhstan : perception of auditors

Abdullah, Aminah; Khadaroo, Iqbal; Zhameshov, Nurlan - In: International journal of accounting and finance 4 (2014) 3, pp. 305-322

Persistent link: https://www.econbiz.de/10010340219

Has IFRS improved comparability regarding earnings management in Latin America?

Rathke, Alex Augusto Timm; Santana, Verônica de Fátima - In: Standardization of financial reporting and accounting …, (pp. 56-78). 2015

Persistent link: https://www.econbiz.de/10011444248

The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations

Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - In: Journal of accounting and public policy 35 (2016) 4, pp. 352-394

Persistent link: https://www.econbiz.de/10011549315