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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future ResearchJournal of accounting research, 2016-05, Vol.54 (2), p.525-622 [Peer Reviewed Journal]2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12115 ;CODEN: JACRBRFull text available |
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Material Type: Article
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Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?The Accounting review, 2010-03, Vol.85 (2), p.607-636 [Peer Reviewed Journal]2010 American Accounting Association ;Copyright American Accounting Association Mar 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.2.607 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary EvidenceContemporary accounting research, 2013-12, Vol.30 (4), p.1344-1372 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01193.xFull text available |
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The Impact of Adopting International Financial Reporting Standards on the Quality of Financial Reports Using the Accrual ModelInternational Journal of Professional Business Review, 2023-06, Vol.8 (6), p.e02330 [Peer Reviewed Journal]LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i6.2330Full text available |
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Material Type: Article
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The International Integrated Reporting Framework: Key Issues and Future Research OpportunitiesJournal of international financial management & accounting, 2014-02, Vol.25 (1), p.90-119 [Peer Reviewed Journal]2014 John Wiley & Sons Ltd ;Copyright © 2014 John Wiley & Sons Ltd ;ISSN: 0954-1314 ;EISSN: 1467-646X ;DOI: 10.1111/jifm.12015Full text available |
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Material Type: Article
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International Accounting Standards and Accounting QualityJournal of accounting research, 2008-06, Vol.46 (3), p.467-498 [Peer Reviewed Journal]Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00287.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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Does Mandatory IFRS Adoption Improve the Information Environment?Contemporary accounting research, 2013-03, Vol.30 (1), p.388-423 [Peer Reviewed Journal]2012 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Spring 2013 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2012.01159.xFull text available |
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Material Type: Article
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Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement ProxyJournal of business finance & accounting, 2014-01, Vol.41 (1-2), p.1-52 [Peer Reviewed Journal]2014 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jan/Feb 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12066Full text available |
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Material Type: Article
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Mandatory IFRS Adoption and Financial Statement ComparabilityContemporary accounting research, 2013-12, Vol.30 (4), p.1373-1400 [Peer Reviewed Journal]CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12002Full text available |
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Material Type: Article
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Mandatory IFRS Reporting around the World: Early Evidence on the Economic ConsequencesJournal of accounting research, 2008-12, Vol.46 (5), p.1085-1142 [Peer Reviewed Journal]Copyright 2008 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2008 ;2008 The Institute of Professional Accounting, University of Chicago ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2008.00306.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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Financial reporting for cryptocurrencyReview of accounting studies, 2024-06, Vol.29 (2), p.1707-1740 [Peer Reviewed Journal]The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09741-wDigital Resources/Online E-Resources |
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Material Type: Article
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The Effect of Mandatory IFRS Adoption on Financial Analysts' Information EnvironmentJournal of accounting research, 2011-03, Vol.49 (1), p.69-96 [Peer Reviewed Journal]2011 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2010.00390.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and EvidenceThe Accounting review, 2012-11, Vol.87 (6), p.2061-2094 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50223 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?The European accounting review, 2015-01, Vol.24 (1), p.31-61 [Peer Reviewed Journal]2015 The Author(s). Published by Taylor & Francis. 2015 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2015.1009144Digital Resources/Online E-Resources |
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Material Type: Article
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Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information TransferJournal of accounting research, 2014-09, Vol.52 (4), p.955-992 [Peer Reviewed Journal]2014 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12055 ;CODEN: JACRBRFull text available |
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Material Type: Article
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The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the EvidenceJournal of business finance & accounting, 2016-10, Vol.43 (9-10), p.1059-1094 [Peer Reviewed Journal]2016 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Oct-Nov 2016 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12220Full text available |
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Material Type: Article
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Market Reaction to the Adoption of IFRS in EuropeThe Accounting review, 2010-01, Vol.85 (1), p.31-61 [Peer Reviewed Journal]2009 American Accounting Association ;Copyright American Accounting Association Jan 2010 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2010.85.1.31 ;CODEN: ACRVASFull text available |
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Material Type: Article
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Institutional Investors' Reaction to SEC Concerns about IFRS and US GAAP ReportingJournal of business finance & accounting, 2013-09, Vol.40 (7-8), p.796-841 [Peer Reviewed Journal]2013 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Sep/Oct 2013 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12027Full text available |
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Material Type: Article
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IFRS adoption and financial reporting quality in the MENA regionJournal of applied accounting research, 2022-04, Vol.23 (3), p.570-603 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2020-0155Full text available |
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Material Type: Article
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HETEROGENEITY IN EARNING MANAGEMENT OF LISTED COMPANIES FOLLOWING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE: A DEVELOPING COUNTRY EXPERIENCESInternational journal of economics and financial issues, 2020-01, Vol.10 (1), p.101-108 [Peer Reviewed Journal]2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2146-4138 ;EISSN: 2146-4138 ;DOI: 10.32479/ijefi.8872Full text available |