Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS AdoptionJournal of accounting research, 2015-12, Vol.53 (5), p.915-963 [Peer Reviewed Journal]2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12095 ;CODEN: JACRBRFull text available |
2 |
Material Type: Article
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On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and OpportunitiesThe Accounting review, 2020-05, Vol.95 (3), p.279-314 [Peer Reviewed Journal]Copyright American Accounting Association May 2020 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-52607Digital Resources/Online E-Resources |
3 |
Material Type: Article
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The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparabilityJournal of accounting & economics, 2011-04, Vol.51 (3), p.240-258 [Peer Reviewed Journal]ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2011.02.001Digital Resources/Online E-Resources |
4 |
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 |
5 |
Material Type: Article
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IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El SalvadorJournal of accounting in emerging economies, 2023-10, Vol.13 (5), p.922-946 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-10-2021-0348Digital Resources/Online E-Resources |
6 |
Material Type: Article
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Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group AffiliationInternational journal of financial studies, 2024-03, Vol.12 (1), p.29 [Peer Reviewed Journal]COPYRIGHT 2024 MDPI AG ;2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs12010029Full text available |
7 |
Material Type: Article
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Accounting Comparability and Economic Outcomes of Mandatory IFRS AdoptionContemporary accounting research, 2017-03, Vol.34 (1), p.658-690 [Peer Reviewed Journal]CAAA ;2017 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12229Digital Resources/Online E-Resources |
8 |
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 |
9 |
Material Type: Article
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The Effect of Audit Duality on Audit QualityJournal of international accounting research, 2020-06, Vol.19 (2), p.65-89Copyright American Accounting Association Summer 2020 ;ISSN: 1542-6297 ;EISSN: 1558-8025 ;DOI: 10.2308/jiar-19-523Digital Resources/Online E-Resources |
10 |
Material Type: Article
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Analyst Following and Forecast Accuracy After Mandated IFRS AdoptionsJournal of accounting research, 2011-12, Vol.49 (5), p.1307-1357 [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.2011.00422.x ;CODEN: JACRBRFull text available |
11 |
Material Type: Article
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Audit management, need for closure and detection of misstatementsJournal of accounting in emerging economies, 2019-05, Vol.9 (2), p.237-250 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-08-2018-0092Full text available |
12 |
Material Type: Article
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How Much Does IFRS Cost? IFRS Adoption and Audit FeesThe Accounting review, 2013-03, Vol.88 (2), p.429-462 [Peer Reviewed Journal]2013 American Accounting Association ;Copyright American Accounting Association Mar 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50317 ;CODEN: ACRVASDigital Resources/Online E-Resources |
13 |
Material Type: Article
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Mandatory IFRS Adoption and Institutional Investment DecisionsThe Accounting review, 2012-11, Vol.87 (6), p.1993-2025 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50225 ;CODEN: ACRVASFull text available |
14 |
Material Type: Article
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The effectiveness of board of directors’ characteristics in mandatory disclosure complianceJournal of financial regulation and compliance, 2016-05, Vol.24 (2), p.154-176 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1358-1988 ;EISSN: 1740-0279 ;DOI: 10.1108/JFRC-07-2015-0035Full text available |
15 |
Material Type: Article
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Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement ComparabilityContemporary accounting research, 2019-06, Vol.36 (2), p.588-628 [Peer Reviewed Journal]CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12475Digital Resources/Online E-Resources |
16 |
Material Type: Article
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Why do private firms adopt IFRS?Accounting and business research, 2018-04, Vol.48 (3), p.237-263 [Peer Reviewed Journal]2017 Informa UK Limited, trading as Taylor & Francis Group 2017 ;2017 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2017.1357459Digital Resources/Online E-Resources |
17 |
Material Type: Article
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Compliance Over Time by Australian Firms with IFRS Disclosure RequirementsAustralian accounting review, 2019-12, Vol.29 (4), p.679-691 [Peer Reviewed Journal]2018 CPA Australia ;2019 CPA Australia Ltd (CPA Australia) ;ISSN: 1035-6908 ;EISSN: 1835-2561 ;DOI: 10.1111/auar.12267Digital Resources/Online E-Resources |
18 |
Material Type: Article
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The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspectiveJournal of accounting literature, 2023-10, Vol.45 (3), p.581-615 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1108/JAL-02-2023-0022Digital Resources/Online E-Resources |
19 |
Material Type: Article
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Readability of Notes to the Financial Statements and the Adoption of IFRSAustralian accounting review, 2016-06, Vol.26 (2), p.162-176 [Peer Reviewed Journal]2016 CPA Australia ;Copyright Australian Society of Certified Practising Accountants Jun 2016 ;Copyright © 2016 CPA Australia Ltd (CPA Australia) ;ISSN: 1035-6908 ;EISSN: 1835-2561 ;DOI: 10.1111/auar.12087Full text available |
20 |
Material Type: Article
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Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure QualityContemporary accounting research, 2021-03, Vol.38 (1), p.129-179 [Peer Reviewed Journal]CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12638Digital Resources/Online E-Resources |