-
1
-
-
0010201673
-
Non-US Finns' accounting standard choices
-
Ashbaugh, H. (2001), Non-US Finns' Accounting Standard Choices, Journal of Accounting and Public Policy, Vol. 20, pp. 129-153.
-
(2001)
Journal of Accounting and Public Policy
, vol.20
, pp. 129-153
-
-
Ashbaugh, H.1
-
2
-
-
84919621911
-
Does stock price synchronicity represent firm-specific information? The international evidence
-
Ashbaugh-Skaife, H./Gassen, J./LaFond, R. (2006), Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence, MIT Sloan Research Paper 4551-05.
-
(2006)
MIT Sloan Research Paper
, vol.4551
, Issue.5
-
-
Ashbaugh-Skaife, H.1
Gassen, J.2
LaFond, R.3
-
3
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball, R./Kothari, S. P./Robin, A. (2000), The Effect of International Institutional Factors on Properties of Accounting Earnings, in: Journal of Accounting and Economics, Vol. 29, pp. 1-51.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 1-51
-
-
Ball, R.1
Kothari, S.P.2
Robin, A.3
-
4
-
-
0041790655
-
Incentives versus standards: Properties of accounting income in four east asian countries
-
Ball, R./Robin, A./Wu, J. S. (2003), Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, in: Journal of Accounting and Economics, Vol. 36, pp. 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.S.3
-
5
-
-
0002604906
-
The relevance of the value-relevance literature for financial accounting standard setting: Another view
-
Barth, M. E./Beaver, W. H./Landsman, W. R. (2001), The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting: Another View, in: Journal of Accounting and Economics, Vol. 31, pp. 77-104.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 77-104
-
-
Barth, M.E.1
Beaver, W.H.2
Landsman, W.R.3
-
6
-
-
27744481116
-
Comperative value relevance among german, U. S., and international accounting standards: A German market perspective
-
Bartov, E./Goldberg, S. R./Kim, M. (2005), Comperative Value Relevance Among German, U. S., and International Accounting Standards: A German Market Perspective, in: Journal of Accounting, Auditing and Finance, Vol. 20, pp. 95-119.
-
(2005)
Journal of Accounting, Auditing and Finance
, vol.20
, pp. 95-119
-
-
Bartov, E.1
Goldberg, S.R.2
Kim, M.3
-
7
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu, S. (1997), The conservatism Principle and the Asymmetric Timeliness of Earnings, in: Journal of Accounting and Economics, Vol. 24, pp. 3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
10
-
-
84965656008
-
Financial analyst assessment of company earnings quality
-
Bricker, R./Previts, G./Robinson, T./Young, S. (1995), Financial Analyst Assessment of Company Earnings Quality, in: Journal of Accounting, Auditing & Finance, Vol. 10, pp. 541-554.
-
(1995)
Journal of Accounting, Auditing & Finance
, vol.10
, pp. 541-554
-
-
Bricker, R.1
Previts, G.2
Robinson, T.3
Young, S.4
-
11
-
-
33646878379
-
Voluntary adoption of non-local GAAP in the European union: A study of determinants and consequences
-
Cuijpers, R./Buijink, W. (2005), Voluntary Adoption of Non-Local GAAP in the European Union: A Study of Determinants and Consequences, in: European Accounting Review, Vol. 14, pp. 487-524.
-
(2005)
European Accounting Review
, vol.14
, pp. 487-524
-
-
Cuijpers, R.1
Buijink, W.2
-
12
-
-
33646886798
-
Economic benefits of adopting IFRS or US-GAAP - Have the expected cost of equity capital really decreased?
-
Daske, H. (2006), Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased?, in: Journal of Business Finance and Accounting, Vol. 33, pp. 329-373.
-
(2006)
Journal of Business Finance and Accounting
, vol.33
, pp. 329-373
-
-
Daske, H.1
-
13
-
-
0036997124
-
The quality of accruals and earnings - The role of accrual estimation errors
-
Dechow, P. M./Dichev, I. D. (2002), The Quality of Accruals and Earnings - The Role of Accrual Estimation Errors, in: The Accounting Review, Vol. 77 (Supplement), pp. 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 35-59
-
-
Dechow, P.M.1
Dichev, I.D.2
-
14
-
-
33748552772
-
International financial reporting convergence: Evidence from three continental European countries
-
Delvaille, P./Ebbers, G./Saccon, C. (2005), International Financial Reporting Convergence: Evidence from three Continental European Countries, in: Accounting in Europe, Vol. 2, pp. 137-164.
-
(2005)
Accounting in Europe
, vol.2
, pp. 137-164
-
-
Delvaille, P.1
Ebbers, G.2
Saccon, C.3
-
16
-
-
2442609381
-
Information and the cost of capital
-
Easley, D./O'Hara, M. (2004), Information and the Cost of Capital, in: Journal of Finance, Vol. 59, pp. 1553-1583.
-
(2004)
Journal of Finance
, vol.59
, pp. 1553-1583
-
-
Easley, D.1
O'Hara, M.2
-
17
-
-
0003313336
-
Is information risk a determinant of asset returns?
-
Easley, D./Hvidkjaer, S./O'Hara, M. (2002), Is Information Risk a Determinant of Asset Returns?, in: Journal of Finance, Vol. 57, pp. 2185-2221.
-
(2002)
Journal of Finance
, vol.57
, pp. 2185-2221
-
-
Easley, D.1
Hvidkjaer, S.2
O'Hara, M.3
-
18
-
-
0000537110
-
An empirical investigation of multinational firms' compliance with international accounting standards
-
El-Gazzar, S. M./Finn, P. M./Jacob, R. (1999), An Empirical Investigation of Multinational Firms' Compliance with International Accounting Standards, in: The International Journal of Accounting, Vol. 34, pp. 239-248.
-
(1999)
The International Journal of Accounting
, vol.34
, pp. 239-248
-
-
El-Gazzar, S.M.1
Finn, P.M.2
Jacob, R.3
-
19
-
-
33746353924
-
Regulation (EC) No 1606/2002 of the European parliament and of the Council of 19 July 2002 on the application of international accounting standards
-
11/09/2002
-
European Commission (EC) (2002), Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the Application of International Accounting Standards, Official Journal L 243, 11/09/2002, pp. 1-4.
-
(2002)
Official Journal L
, vol.243
, pp. 1-4
-
-
-
20
-
-
0005706158
-
Rechnungslegung, globalisierung und kapitalkosten
-
1999
-
Ewert, R. (1999), Rechnungslegung, Globalisierung und Kapitalkosten, in: Kostenrechnungspraxis, Special Issue 3/1999, pp. 39-46.
-
(1999)
Kostenrechnungspraxis
, Issue.3 SPEC. ISSUE
, pp. 39-46
-
-
Ewert, R.1
-
21
-
-
27844569369
-
Economic effects of tightening accounting standards to restrict earnings management
-
Ewert, R./Wagenhofer, A. (2005), Economic Effects of Tightening Accounting Standards to Restrict Earnings Management, in: The Accounting Review, Vol. 80, pp. 1101-1124.
-
(2005)
The Accounting Review
, vol.80
, pp. 1101-1124
-
-
Ewert, R.1
Wagenhofer, A.2
-
22
-
-
8744235158
-
Cost of equity and earnings attributes
-
Francis, J./LaFond, R./Olsson, P. M./Schipper, K. (2004), Cost of Equity and Earnings Attributes, in: The Accounting Review, Vol. 79, pp. 967-1010.
-
(2004)
The Accounting Review
, vol.79
, pp. 967-1010
-
-
Francis, J.1
LaFond, R.2
Olsson, P.M.3
Schipper, K.4
-
23
-
-
8744303835
-
The market pricing of accruals quality
-
Francis, J./LaFond, R./Olsson, P. M./Schipper, K. (2005), The Market Pricing of Accruals Quality, in: Journal of Accounting and Economics, Vol. 39, pp. 295-327.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 295-327
-
-
Francis, J.1
LaFond, R.2
Olsson, P.M.3
Schipper, K.4
-
24
-
-
0033235098
-
Have financial statements lost their relevance?
-
Francis, J./Schipper, K. (1999), Have Financial Statements Lost their Relevance? in: Journal of Accounting Research, Vol. 37, pp. 319-352.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 319-352
-
-
Francis, J.1
Schipper, K.2
-
26
-
-
0038405357
-
Across-sample incomparability of R2s and additional evidence on value relevance changes over time
-
Carnegie Mellon University
-
Gu, Z. (2004), Across-sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time, Working Paper, Carnegie Mellon University.
-
(2004)
Working Paper
-
-
Gu, Z.1
-
27
-
-
85006617631
-
Financial accounting developments in the EU: Past events and future prospects
-
Holler, A. (2002), Financial Accounting Developments in the EU: Past Events and Future Prospects, in: The European Accounting Review, Vol. 11, pp. 153-190.
-
(2002)
The European Accounting Review
, vol.11
, pp. 153-190
-
-
Holler, A.1
-
28
-
-
0002604908
-
The relevance of the value-relevance literature for financial accounting standard setting
-
Holthausen, R. W./Watts, R. L. (2001), The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting, in: Journal of Accounting and Economics, Vol. 31, pp. 3-75.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 3-75
-
-
Holthausen, R.W.1
Watts, R.L.2
-
29
-
-
0742321681
-
Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
-
Holthausen, R. W. (2003), Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting, in: Journal of Accounting and Economics, Vol. 36, pp. 271-283.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 271-283
-
-
Holthausen, R.W.1
-
30
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones, J. J. (1991), Earnings Management During Import Relief Investigations, in: Journal of Accounting Research, Vol. 29, pp. 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 193-228
-
-
Jones, J.J.1
-
32
-
-
33748527900
-
Accounting information, disclosure, and the cost of capital
-
University of Pennsylvania
-
Lambert, R./Leuz, C./Verrecchia, R. E. (2006), Accounting Information, Disclosure, and the Cost of Capital, Working Paper, University of Pennsylvania.
-
(2006)
Working Paper
-
-
Lambert, R.1
Leuz, C.2
Verrecchia, R.E.3
-
33
-
-
0037505903
-
LAS versus US GAAP: Information-asymmetry based evidence from Germany's new market
-
Leuz, C. (2003), LAS versus US GAAP: Information-Asymmetry Based Evidence from Germany's New Market, in: Journal of Accounting Research, Vol. 41, pp. 445-472.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 445-472
-
-
Leuz, C.1
-
34
-
-
0242534354
-
The economic consequences of increased disclosure
-
Leuz, C./Verrecchia, R. E. (2000), The Economic Consequences of Increased Disclosure, in: Journal of Accounting Research, Vol. 38 (Supplement), pp. 91-124.
-
(2000)
Journal of Accounting Research
, vol.38
, Issue.SUPPL.
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.E.2
-
35
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz, C./Nanda, D./Wysocki, P. D. (2003), Earnings Management and Investor Protection: An International Comparison, in: Journal of Financial Economics, Vol. 69, pp. 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.D.3
-
36
-
-
0001924919
-
The importance of high quality accounting standards
-
Levitt, A. (1998), The Importance of High Quality Accounting Standards, in: Accounting Horizons, Vol. 12, pp. 79-82.
-
(1998)
Accounting Horizons
, vol.12
, pp. 79-82
-
-
Levitt, A.1
-
37
-
-
0000537112
-
Firm characteristics of Swiss companies that utilize international accounting standards
-
Murphy, A. B. (1999), Firm Characteristics of Swiss Companies that Utilize International Accounting Standards, in: International Journal of Accounting, Vol. 35, pp. 121-131.
-
(1999)
International Journal of Accounting
, vol.35
, pp. 121-131
-
-
Murphy, A.B.1
-
38
-
-
84863518278
-
The survival of international differences under IFRS: Towards a research agenda
-
University of Reading
-
Nobes, C. W. (2005), The Survival of International Differences under IFRS: Towards a Research Agenda, Working Paper, University of Reading.
-
(2005)
Working Paper
-
-
Nobes, C.W.1
-
39
-
-
0142188102
-
Liquidity and price discovery
-
O'Hara, M. (2003), Liquidity and Price Discovery, in: Journal of Finance, Vol. 58, pp. 1335-1354.
-
(2003)
Journal of Finance
, vol.58
, pp. 1335-1354
-
-
O'Hara, M.1
-
40
-
-
0005771371
-
-
Stuttgart
-
Pellens, B./Fülbier, R. U./Gassen, J. (2006), Internationale Rechnungslegung, 6th ed., Stuttgart.
-
(2006)
Internationale Rechnungslegung, 6th Ed.
-
-
Pellens, B.1
Fülbier, R.U.2
Gassen, J.3
-
41
-
-
0348118572
-
Kapitalmarktreaktionen auf den rechnungslegungswechsel zu IAS bzw. US-GAAP
-
Gebhardt, G./Pellens, B. (eds.), Düsseldorf/Frankfurt (Main)
-
Pellens, B./Tomaszewski, C. (1999), Kapitalmarktreaktionen auf den Rechnungslegungswechsel zu IAS bzw. US-GAAP, in: Gebhardt, G./Pellens, B. (eds.), Rechnungswesen und Kapitalmarkt, ZfbF Special Issue 41, Düsseldorf/Frankfurt (Main), pp. 199-228.
-
(1999)
Rechnungswesen und Kapitalmarkt, ZfbF Special Issue
, vol.41
, pp. 199-228
-
-
Pellens, B.1
Tomaszewski, C.2
-
42
-
-
0000026351
-
Implications of accounting research for the SEC's consideration of international accounting standards for U. S. security offerings
-
Pownall, G./Schipper, K. (1999), Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U. S. Security Offerings, in: Accounting Horizons, Vol. 13, pp. 259-280.
-
(1999)
Accounting Horizons
, vol.13
, pp. 259-280
-
-
Pownall, G.1
Schipper, K.2
-
43
-
-
85007402706
-
The impact of legal and voluntary investor protection on the early adoption of IFRS
-
Catholic University of Leuven
-
Renders, A./Gaeremynck, A. (2005), The Impact of Legal and Voluntary Investor Protection on the Early Adoption of IFRS, Working Paper, Catholic University of Leuven.
-
(2005)
Working Paper
-
-
Renders, A.1
Gaeremynck, A.2
-
44
-
-
77951622706
-
The central role of the propensity score in observational studies for causal effects
-
Rosenbaum, P. R./Rubin, D. B. (1983), The Central Role of the Propensity Score in Observational Studies for Causal Effects, in: Biometrica, Vol. 70, pp. 41-55.
-
(1983)
Biometrica
, vol.70
, pp. 41-55
-
-
Rosenbaum, P.R.1
Rubin, D.B.2
-
45
-
-
85016078983
-
The introduction of international accounting standards in Europe: Implications for international convergence
-
Schipper, K. (2005), The Introduction of International Accounting Standards in Europe: Implications for International Convergence, in: European Accounting Review, Vol. 14, pp. 101-126.
-
(2005)
European Accounting Review
, vol.14
, pp. 101-126
-
-
Schipper, K.1
-
46
-
-
11144272867
-
Earnings quality
-
Schipper, K./Vincent, L. (2003), Earnings quality, in: Accounting Horizons, Vol. 17, pp. 97-110.
-
(2003)
Accounting Horizons
, vol.17
, pp. 97-110
-
-
Schipper, K.1
Vincent, L.2
-
47
-
-
33748540829
-
Implications of the 'LAS regulation1 for research into the international differences in accounting systems
-
Ruhr-Universitaet Bochum/St. John's University
-
Sellhorn, T./Gornik-Tomaszewski, S. (2006), Implications of the 'LAS Regulation1 for Research into the International Differences in Accounting Systems, Working Paper, Ruhr-Universitaet Bochum/St. John's University.
-
(2006)
Working Paper
-
-
Sellhorn, T.1
Gornik-Tomaszewski, S.2
-
48
-
-
0000807820
-
Reconciling conflicting evidence on the performance of propensity-score matching methods
-
Smith, J. A./Todd, P. E. (2001), Reconciling Conflicting Evidence on the Performance of Propensity-Score Matching Methods, The American Economic Review, Vol. 91, pp. 112-118.
-
(2001)
The American Economic Review
, vol.91
, pp. 112-118
-
-
Smith, J.A.1
Todd, P.E.2
-
49
-
-
84993015102
-
Earnings management under German GAAP versus IFRS
-
Van Tendeloo, B./Vanstraelen, A. (2005), Earnings Management under German GAAP versus IFRS, in: European Accounting Review, Vol. 14, pp. 155-180.
-
(2005)
European Accounting Review
, vol.14
, pp. 155-180
-
-
Van Tendeloo, B.1
Vanstraelen, A.2
-
50
-
-
0742311560
-
Conservatism in accounting, part I: Explanations and implications
-
Watts, R. L. (2003), Conservatism in Accounting, Part I: Explanations and Implications, in: Accounting Horizons, Vol. 17, pp. 207-221.
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.L.1
-
51
-
-
84893959063
-
What has the invisible hand achieved?
-
Massachusetts Institute of Technology
-
Watts, R. L. (2006), What has the Invisible Hand Achieved? Working Paper, Massachusetts Institute of Technology.
-
(2006)
Working Paper
-
-
Watts, R.L.1
-
52
-
-
28844436347
-
Earnings quality under rules- Versus principles-based accounting standards: A test of the skinner hypothesis
-
Webster, E./Thornton, D. B. (2005), Earnings Quality under Rules- versus Principles-based Accounting Standards: A Test of the Skinner Hypothesis, in: Canadian Accounting Perspectives, Vol. 4, pp. 167-192.
-
(2005)
Canadian Accounting Perspectives
, vol.4
, pp. 167-192
-
-
Webster, E.1
Thornton, D.B.2
|