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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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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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3 |
Material Type: Article
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The Role of Accruals in Asymmetrically Timely Gain and Loss RecognitionJournal of accounting research, 2006-05, Vol.44 (2), p.207-242 [Peer Reviewed Journal]Copyright 2006 The Institute of Professional Accounting, University of Chicago ;University of Chicago on behalf of the Institute of Professional Accounting, 2006 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2006.00198.x ;CODEN: JACRBRFull text available |
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4 |
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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Debt Covenants and Accounting ConservatismJournal of accounting research, 2010-03, Vol.48 (1), p.137-89 [Peer Reviewed Journal]Copyright 2010 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2009 ;2010 The Accounting Research Center at the University of Chicago Booth School of Business. ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2009.00359.x ;CODEN: JACRBRFull text available |
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Material Type: Article
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Effects of national culture on earnings quality of banksJournal of international business studies, 2011-08, Vol.42 (6), p.853-874 [Peer Reviewed Journal]Copyright © 2011 Academy of International Business ;Academy of International Business 2011 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2011.26Full text available |
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Material Type: Article
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Capital Allocation and Timely Accounting Recognition of Economic LossesJournal of business finance & accounting, 2011-01, Vol.38 (1-2), p.1-33 [Peer Reviewed Journal]2011 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Jan-Mar 2011 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2010.02231.xFull text available |
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Material Type: Article
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CEO Compensation Risk and Timely Loss RecognitionJournal of business finance & accounting, 2015-01, Vol.42 (1-2), p.204-236 [Peer Reviewed Journal]2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jan-Feb 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12100Full text available |
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Material Type: Article
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Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatismReview of accounting studies, 2008-09, Vol.13 (2-3), p.168-205 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2008 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-007-9064-xFull text available |
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Material Type: Article
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Voluntary IFRS adoption and accounting quality: Evidence from JapanEconomic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1985-20122021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1860793Full text available |
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11 |
Material Type: Article
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The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from AustraliaJournal of international accounting research, 2012, Vol.11 (1), p.119-146Copyright American Accounting Association 2012 ;ISSN: 1542-6297 ;EISSN: 1558-8025 ;DOI: 10.2308/jiar-10212Full text available |
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Material Type: Article
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Changes in value relevance of accounting information upon IFRS adoption: evidence from AustraliaAustralian journal of management, 2011-08, Vol.36 (2), p.151-173 [Peer Reviewed Journal]The University of New South Wales 2011 ;Copyright Australian Graduate School of Management Aug 2011 ;ISSN: 0312-8962 ;EISSN: 1327-2020 ;DOI: 10.1177/0312896211404571Full text available |
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13 |
Material Type: Article
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Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors (2007 American Accounting Association Competitive Manuscript Award Winner)The Accounting review, 2009-05, Vol.84 (3), p.623-658 [Peer Reviewed Journal]2009 American Accounting Association ;Copyright American Accounting Association May 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.3.623 ;CODEN: ACRVASFull text available |
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14 |
Material Type: Article
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The Effects of the Mexican Corporate Governance Code on Quality of Earnings and its ComponentsJournal of international accounting research, 2007-01, Vol.6 (1), p.37-55Copyright American Accounting Association 2007 ;ISSN: 1542-6297 ;EISSN: 1558-8025 ;DOI: 10.2308/jiar.2007.6.1.37Full text available |