Matching between revenues and expenses and the adoption of International Financial Reporting Standards-Reference-Cited by-同舟云学术

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Matching between revenues and expenses and the adoption of International Financial Reporting Standards

Published:2015-11 Issue: Volume:35 Page:90-107
ISSN:0927-538X
Container-title:Pacific-Basin Finance Journal
language:en
Short-container-title:Pacific-Basin Finance Journal

Author:

Jin Kai,Shan Yaowen,Taylor Stephen

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference46 articles.

1. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;Ahmed,2010

2. The matching concept;American Accounting Association Concepts and Standards Research Study Committee;The Accounting Review,1965

3. Australian Accounting Standards Board (AASB) Standard No. 2, Share-based payment.

4. Australian Accounting Standards Board (AASB) Standard No. 3, Business Combinations.

5. Australian Accounting Standards Board (AASB) Standard No. 112, Income Taxes.

Cited by 11 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 revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?;The British Accounting Review;2021-09

2. Revenue-expense versus asset-liability model;Meditari Accountancy Research;2020-02-08

3. Matching of expenses in financial reporting: a matching function approach;Journal of Financial Reporting and Accounting;2019-12-19

4. Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness;Accounting & Finance;2019-10-19

5. The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings;Corporate Ownership and Control;2019

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