Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe

Author:

Capkun Vedran,Cazavan Anne,Jeanjean Thomas,Weiss Lawrence A.

Publisher

Elsevier BV

Reference24 articles.

1. Country-specific factors related to financial reporting and the value relevance of accounting data;A Ali;Journal of Accounting Research,2000

2. Comparison of the Value Relevence of US vs Non-US GAAP Accounting Measures Using Form 20-F Reconciliations;E Amir;Journal of Accounting Research,1993

3. Market Reaction to Events Surrounding the Adoption of IFRS in Europe;C Armstrong;Stanford GSB Research Paper,1937

4. The Relationship among Capital Markets, Financial Disclosure, Production Efficiency and Insider Trading;S Baiman;Journal of Accounting Research,1996

5. International Accounting Policy Forum;R Ball;International Financial Reporting Standards (IFRS): Pros and Cons for Investors,2006

Cited by 37 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Does culture still matter post-IFRS?;Journal of Financial Reporting and Accounting;2024-04-30

2. Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions;Cogent Business & Management;2024-04-17

3. Founder ownership and value relevance of IFRS convergence: Role of institutional investors;Pacific-Basin Finance Journal;2023-06

4. Value Relevance of Intangibles: A Literature Review;Ethics and Sustainability in Accounting and Finance, Volume II;2020-12-15

5. Advancing firms performance in Ghana: does IFRS adoption matter;African J. of Accounting, Auditing and Finance;2020

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3