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There are 16684 results for: content related to: Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

  1. Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?

    Journal of Accounting Research

    Volume 53, Issue 4, September 2015, Pages: 863–905, GILBERTO LOUREIRO and ALVARO G. TABOADA

    Version of Record online : 12 JUN 2015, DOI: 10.1111/1475-679X.12082

  2. Dividend Payouts and Information Shocks

    Journal of Accounting Research

    Volume 52, Issue 2, May 2014, Pages: 403–456, LUZI HAIL, AHMED TAHOUN and CLARE WANG

    Version of Record online : 8 MAR 2014, DOI: 10.1111/1475-679X.12040

  3. Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

    Journal of Accounting Research

    Volume 49, Issue 5, December 2011, Pages: 1307–1357, HONGPING TAN, SHIHENG WANG and MICHAEL WELKER

    Version of Record online : 29 AUG 2011, DOI: 10.1111/j.1475-679X.2011.00422.x

  4. Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 212–249, Brian M. Burnett, Elizabeth A. Gordon, Bjorn N. Jorgensen and Cheryl L. Linthicum

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12051

  5. The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards

    Accounting & Finance

    Volume 54, Issue 4, December 2014, Pages: 1093–1124, Lisa Crawford, David Lont and Tom Scott

    Version of Record online : 1 AUG 2013, DOI: 10.1111/acfi.12037

  6. Impact of IFRS in New Zealand on Accounts and Earnings Quality

    Australian Accounting Review

    Volume 20, Issue 4, December 2010, Pages: 343–357, Md Humayun Kabir, Fawzi Laswad and Md Ainul Islam

    Version of Record online : 18 NOV 2010, DOI: 10.1111/j.1835-2561.2010.00106.x

  7. The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS

    Australian Accounting Review

    Volume 24, Issue 2, June 2014, Pages: 154–170, Juan Carlos Navarro-García and Antonia Madrid-Guijarro

    Version of Record online : 16 JUN 2014, DOI: 10.1111/auar.12020

  8. Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 257–307, SHIHENG WANG and MICHAEL WELKER

    Version of Record online : 14 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00392.x

  9. IFRS in the United States: If, When and How

    Australian Accounting Review

    Volume 22, Issue 3, September 2012, Pages: 257–274, Donna L. Street

    Version of Record online : 23 SEP 2012, DOI: 10.1111/j.1835-2561.2012.00183.x

  10. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Journal of Accounting Research

    Volume 53, Issue 5, December 2015, Pages: 915–963, RAY BALL, XI LI and LAKSHMANAN SHIVAKUMAR

    Version of Record online : 28 OCT 2015, DOI: 10.1111/1475-679X.12095

  11. Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises

    Australian Accounting Review

    Volume 25, Issue 2, June 2015, Pages: 139–154, Parmod Chand, Arvind Patel and Michael White

    Version of Record online : 13 JUN 2015, DOI: 10.1111/auar.12067

  12. The Political Economy of Convergence: The Case of IFRS for SMEs

    Australian Accounting Review

    Volume 25, Issue 2, June 2015, Pages: 124–138, S. Susela Devi and R. Helen Samujh

    Version of Record online : 13 JUN 2015, DOI: 10.1111/auar.12048

  13. Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe

    Journal of International Financial Management & Accounting

    Volume 21, Issue 2, Summer 2010, Pages: 85–119, Alain Devalle, Enrico Onali and Riccardo Magarini

    Version of Record online : 13 APR 2010, DOI: 10.1111/j.1467-646X.2010.01037.x

  14. The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 69–96, DONAL BYARD, YING LI and YONG YU

    Version of Record online : 15 NOV 2010, DOI: 10.1111/j.1475-679X.2010.00390.x

  15. Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 250–275, Guoping Liu and Jerry Sun

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12047

  16. The Impact of IFRS Adoption on Public Sector Financial Statements

    Australian Accounting Review

    Volume 22, Issue 1, March 2012, Pages: 86–102, Kathryn Trewavas, Nives Botica Redmayne and Fawzi Laswad

    Version of Record online : 6 MAR 2012, DOI: 10.1111/j.1835-2561.2011.00160.x

  17. Complexity and Dual Institutionality: The Case of IFRS Adoption in Russia

    Corporate Governance: An International Review

    Volume 21, Issue 1, January 2013, Pages: 42–57, Anna Alon

    Version of Record online : 14 AUG 2012, DOI: 10.1111/j.1467-8683.2012.00927.x

  18. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

    Journal of Accounting Research

    Volume 54, Issue 2, May 2016, Pages: 525–622, CHRISTIAN LEUZ and PETER D. WYSOCKI

    Version of Record online : 19 APR 2016, DOI: 10.1111/1475-679X.12115

  19. What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of International Financial Reporting Standards

    Australian Accounting Review

    Volume 23, Issue 3, September 2013, Pages: 252–263, Warwick Stent, Michael Bradbury and Jill Hooks

    Version of Record online : 19 SEP 2013, DOI: 10.1111/auar.12002

  20. Australia's switch to international financial reporting standards: a perspective from account preparers

    Accounting & Finance

    Volume 46, Issue 4, December 2006, Pages: 629–652, Stewart Jones and Alison D. Higgins

    Version of Record online : 12 OCT 2006, DOI: 10.1111/j.1467-629X.2006.00186.x