Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
---|---|---|---|
1 |
Material Type: Article
|
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 |
|
2 |
Material Type: Article
|
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 |
|
3 |
Material Type: Article
|
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 |
|
4 |
Material Type: Article
|
Evidence of the impact of religiosity on earnings management in BrazilRevista de contabilidade e organizações, 2022-01, Vol.16, p.1-14 [Peer Reviewed Journal]Copyright Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto-USP, Dept de Contabilidade 2022 ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2022.186587Full text available |
|
5 |
Material Type: Article
|
The moderating role of IFRS in the relationship between risk management and financial disclosure in Jordanian banksBanks and bank systems, 2022-09, Vol.17 (3), p.167-176 [Peer Reviewed Journal]ISSN: 1816-7403 ;EISSN: 1991-7074 ;DOI: 10.21511/bbs.17(3).2022.14Full text available |
|
6 |
Material Type: Article
|
A review of the IFRS adoption literatureReview of Accounting Studies, 2016-09, Vol.21 (3), p.898-1004 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9363-1Full text available |
|
7 |
Material Type: Article
|
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS AdoptionsJournal of accounting research, 2013-06, Vol.51 (3), p.495-547 [Peer Reviewed Journal]2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12005 ;CODEN: JACRBRFull text available |
|
8 |
Material Type: Article
|
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 |
|
9 |
Material Type: Article
|
Individualism and stock price crash riskJournal of international business studies, 2018-12, Vol.49 (9), p.1208-1236 [Peer Reviewed Journal]2018 Academy of International Business ;Academy of International Business 2018 ;Copyright Palgrave Macmillan Dec 2018 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/s41267-018-0150-zFull text available |
|
10 |
Material Type: Article
|
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 |
|
11 |
Material Type: Article
|
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 |
|
12 |
Material Type: Article
|
THE EXPECTED BENEFITS AND CHALLENGES OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TRANSITION IN DEVELOPING COUNTRIES (CASE OF JORDAN)Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023-06 (3), p.98-102 [Peer Reviewed Journal]ISSN: 1844-7007Digital Resources/Online E-Resources |
|
13 |
Material Type: Article
|
Risk Assessment of Haier Group's Overseas Investment Under International Financial Reporting StandardsFrontiers in psychology, 2022-05, Vol.13, p.889670-889670 [Peer Reviewed Journal]Copyright © 2022 Zhong, Soh, Ong, Bt. Muhammad and He. ;Copyright © 2022 Zhong, Soh, Ong, Bt. Muhammad and He. 2022 Zhong, Soh, Ong, Bt. Muhammad and He ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.889670 ;PMID: 35668983Full text available |
|
14 |
Material Type: Article
|
The Impact of International Financial Reporting Standards on Aggressive Accrual: Evidence from Saudi Security ExchangeInternational Journal of Professional Business Review, 2023-05, Vol.8 (5), p.e01736 [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.v8i5.1736Full text available |
|
15 |
Material Type: Article
|
International Financial Reporting Standards - A Tool for Harmonising the Financial ReportingInternational journal of financial management, 2019-04, Vol.9 (2), p.41Copyright Publishing India Group 2019 ;ISSN: 2229-5682 ;EISSN: 2229-5690Full text available |
|
16 |
Material Type: Article
|
Relevance of Differences between Net Income based on IFRS and Domestic Standards for European FirmsJournal of business finance & accounting, 2014-04, Vol.41 (3-4), p.297-327 [Peer Reviewed Journal]2014 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr/May 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12067Full text available |
|
17 |
Material Type: Article
|
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 |
|
18 |
Material Type: Article
|
The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countriesEntrepreneurship and Sustainability Issues, 2019-09, Vol.7 (1), p.105-120 [Peer Reviewed Journal]2019. 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: 2345-0282 ;EISSN: 2345-0282 ;DOI: 10.9770/jesi.2019.7.1(9)Full text available |
|
19 |
Material Type: Article
|
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 |
|
20 |
Material Type: Article
|
IFRS reporting, firm-specific information flows, and institutional environments: international evidenceReview of accounting studies, 2012-09, Vol.17 (3), p.474-517 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2012 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-012-9190-yFull text available |