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There are 2459 results for: content related to: Corporate Risk Management and Hedge Accounting *

  1. 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. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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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    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

  9. 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

  10. 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

  11. 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

  12. 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

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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

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    Longer term audit costs of IFRS and the differential impact of implied auditor cost structures

    Accounting & Finance

    Volume 56, Issue 1, March 2016, Pages: 165–203, Stephen Higgins, David Lont and Tom Scott

    Version of Record online : 28 DEC 2015, DOI: 10.1111/acfi.12190

  15. You have free access to this content
    Does Mandatory IFRS Adoption Improve the Information Environment?

    Contemporary Accounting Research

    Volume 30, Issue 1, Spring 2013 (March), Pages: 388–423, Joanne Horton, George Serafeim and Ioanna Serafeim

    Version of Record online : 5 JUL 2012, DOI: 10.1111/j.1911-3846.2012.01159.x

  16. Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research

    Australian Accounting Review

    Volume 22, Issue 4, December 2012, Pages: 319–330, Philip Brown and Ann Tarca

    Version of Record online : 21 DEC 2012, DOI: 10.1111/j.1835-2561.2012.00198.x

  17. 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

  18. 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

  19. 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

  20. You have full text access to this OnlineOpen article
    The Value Relevance of Direct Cash Flows under International Financial Reporting Standards

    Abacus

    Volume 49, Issue 3, September 2013, Pages: 367–395, Iain Clacher, Alan Duboisée de Ricquebourg and Allan Hodgson

    Version of Record online : 20 SEP 2013, DOI: 10.1111/abac.12010