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There are 10336 results for: content related to: Complexity and Dual Institutionality: The Case of IFRS Adoption in R ussia

  1. You have free access to this content
    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

  2. 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

  3. 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

  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

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    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

  6. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

    Journal of Accounting Research

    Volume 46, Issue 5, December 2008, Pages: 1085–1142, HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ and RODRIGO VERDI

    Version of Record online : 8 OCT 2008, DOI: 10.1111/j.1475-679X.2008.00306.x

  7. 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

  8. 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

  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

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    Mandatory IFRS Adoption and Accounting Quality of European Banks

    Journal of Business Finance & Accounting

    Volume 38, Issue 3-4, April/May 2011, Pages: 289–333, G¨unther Gebhardt and Zoltan Novotny-Farkas

    Version of Record online : 10 MAY 2011, DOI: 10.1111/j.1468-5957.2011.02242.x

  11. 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

  12. Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation

    Journal of Accounting Research

    Volume 50, Issue 4, September 2012, Pages: 1077–1107, NESLIHAN OZKAN, ZVI SINGER and HAIFENG YOU

    Version of Record online : 30 APR 2012, DOI: 10.1111/j.1475-679X.2012.00453.x

  13. You have free access to this content
    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

  14. IFRS adoption and analysts’ earnings forecasts: Australian evidence

    Accounting & Finance

    Volume 52, Issue 2, June 2012, Pages: 395–419, Julie Cotter, Ann Tarca and Marvin Wee

    Version of Record online : 24 NOV 2010, DOI: 10.1111/j.1467-629X.2010.00392.x

  15. 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

  16. Intangible assets, IFRS and analysts’ earnings forecasts

    Accounting & Finance

    Volume 52, Issue 3, September 2012, Pages: 691–721, Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei

    Version of Record online : 5 JUN 2011, DOI: 10.1111/j.1467-629X.2011.00424.x

  17. Do IFRS-Based Earnings Announcements Have More Information Content than Canadian GAAP-Based Earnings Announcements?

    Accounting Perspectives

    Volume 14, Issue 3, September 2015, Pages: 276–302, Shahid Khan, Mark Anderson, Hussein Warsame and Michael Wright

    Version of Record online : 21 SEP 2015, DOI: 10.1111/1911-3838.12052

  18. An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation

    Australian Accounting Review

    Volume 26, Issue 1, March 2016, Pages: 45–65, Aldys Tan, Bikram Chatterjee, Victoria Wise and Mahmud Hossain

    Version of Record online : 17 MAR 2016, DOI: 10.1111/auar.12081

  19. Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms

    Journal of Business Finance & Accounting

    Volume 41, Issue 3-4, April/May 2014, Pages: 297–327, Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang

    Version of Record online : 10 APR 2014, DOI: 10.1111/jbfa.12067

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    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