-
2
-
-
0742329270
-
SFAS 123 stock-based compensation expense and equity market values
-
Aboody, D., Barth, M. E., & Kasznik, R. (2004). SFAS 123 stock-based compensation expense and equity market values. The Accounting Review, 79, 251-275.
-
(2004)
The Accounting Review
, vol.79
, pp. 251-275
-
-
Aboody, D.1
Barth, M.E.2
Kasznik, R.3
-
3
-
-
0002421840
-
A comparison of the value-relevance of U.S. versus Non-U.S. GAAP accounting measures using Form 20-F reconciliations
-
Amir, E., Harris, T. S., & Venuti, E. K. (1993). A comparison of the value-relevance of U. S. versus Non-U. S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research, 31, 230-264.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 230-264
-
-
Amir, E.1
Harris, T.S.2
Venuti, E.K.3
-
4
-
-
54249167408
-
-
Accounting Review, forthcoming
-
Armstrong, C. S., Barth, M. E., Jagolinzer, A. D., & Riedl, E. J. (2009). Market reaction to events surrounding the adoption of IFRS in Europe. Accounting Review, forthcoming.
-
(2009)
Market reaction to events surrounding the adoption of IFRS in Europe
-
-
Armstrong, C.S.1
Barth, M.E.2
Jagolinzer, A.D.3
Riedl, E.J.4
-
5
-
-
0035730596
-
Domestic accounting standards, International Accounting Standards, and the predictability of earnings
-
Ashbaugh, H., & Pincus, M. (2001). Domestic accounting standards, International Accounting Standards, and the predictability of earnings. Journal of Accounting Research, 39, 417-434.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 417-434
-
-
Ashbaugh, H.1
Pincus, M.2
-
6
-
-
44049120907
-
The market valuation implications of net periodic pension cost components
-
Barth, M. E., Beaver, W. H., & Landsman, W. R. (1992). The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics, 15, 27-62.
-
(1992)
Journal of Accounting and Economics
, vol.15
, pp. 27-62
-
-
Barth, M.E.1
Beaver, W.H.2
Landsman, W.R.3
-
7
-
-
3042881948
-
The effects of cross-sectional scale differences on regression results in empirical accounting research
-
Barth, M. E., & Kallapur, S. (1996). The effects of cross-sectional scale differences on regression results in empirical accounting research. Contemporary Accounting Research, 13, 527-567.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 527-567
-
-
Barth, M.E.1
Kallapur, S.2
-
8
-
-
33644700941
-
International lease accounting reform and economic consequences: The views of UK users and preparers
-
Beattie, V., Edwards, K., & Goodacre, A. (2006). International lease accounting reform and economic consequences: the views of UK users and preparers. International Journal of Accounting, 41(7), 5-103.
-
(2006)
International Journal of Accounting
, vol.41
, Issue.7
, pp. 5-103
-
-
Beattie, V.1
Edwards, K.2
Goodacre, A.3
-
10
-
-
0002521990
-
Behavioural effects of international accounting diversity
-
Choi, F., & Levich, R. M. (1991). Behavioural effects of international accounting diversity. Accounting Horizons, 5, 1-13.
-
(1991)
Accounting Horizons
, vol.5
, pp. 1-13
-
-
Choi, F.1
Levich, R.M.2
-
12
-
-
33846663095
-
Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards
-
Covrig, V. M., DeFond, L., & Hung, M. (2007). Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards. Journal of Accounting Research, 45, 41-70.
-
(2007)
Journal of Accounting Research
, vol.45
, pp. 41-70
-
-
Covrig, V.M.1
Defond, L.2
Hung, M.3
-
13
-
-
78649630294
-
-
Credit Suisse, 20 January 2004
-
Credit Suisse. (2004). UK Banks: IFRS-no more hiding, 20 January 2004.
-
(2004)
UK Banks: IFRS-no more hiding
-
-
-
14
-
-
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. European Accounting Review, 14, 487-524.
-
(2005)
European Accounting Review
, vol.14
, pp. 487-524
-
-
Cuijpers, R.1
Buijink, W.2
-
15
-
-
54249153844
-
Mandatory IFRS reporting around the world: Early evidence on the economic consequences
-
Daske, H., Hail, L., Leuz, C., & Verdi, R. S. (2008). Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research, 46, 1017-1055.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 1017-1055
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.S.4
-
16
-
-
0001993222
-
Mandatory versus voluntary disclosures: The case of financial and real externalities
-
Dye, R. (1990). Mandatory versus voluntary disclosures: the case of financial and real externalities. The Accounting Review, 65, 205-238.
-
(1990)
The Accounting Review
, vol.65
, pp. 205-238
-
-
Dye, R.1
-
17
-
-
21844494527
-
Operating lease accounting and the market's assessment of equity risk
-
Ely, K. M. (1995). Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research, 33, 397-415.
-
(1995)
Journal of Accounting Research
, vol.33
, pp. 397-415
-
-
Ely, K.M.1
-
18
-
-
0001188867
-
On the impossibility of informationally efficient markets
-
Grossman, S., & Stiglitz, J. (1980). On the impossibility of informationally efficient markets. American Economic Review, 70, 393-408.
-
(1980)
American Economic Review
, vol.70
, pp. 393-408
-
-
Grossman, S.1
Stiglitz, J.2
-
19
-
-
0001717265
-
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
-
Harris, M. S., & Muller III, K. A. (1999). The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics, 26, 285-312.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 285-312
-
-
Harris, M.S.1
Muller III, K.A.2
-
20
-
-
33748564629
-
Leading indicators of goodwill impairment
-
Hayn, C., & Hughes, J. P. (2006). Leading indicators of goodwill impairment. Journal of Accounting, Auditing and Finance, 21, 223-265.
-
(2006)
Journal of Accounting, Auditing and Finance
, vol.21
, pp. 223-265
-
-
Hayn, C.1
Hughes, J.P.2
-
21
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
Healy, P. M., Hutton, A., & Palepu, K. G. (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research, 16, 485-520.
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 485-520
-
-
Healy, P.M.1
Hutton, A.2
Palepu, K.G.3
-
22
-
-
0000125534
-
Sample selection bias as a specification error
-
Heckman, J. J. (1979). Sample selection bias as a specification error. Econometrica, 47, 153-161.
-
(1979)
Econometrica
, vol.47
, pp. 153-161
-
-
Heckman, J.J.1
-
24
-
-
34748911747
-
Financial statement effects of adopting International Accounting Standards: The case of Germany
-
Hung, M., & Subramanyam, K. R. (2008). Financial statement effects of adopting International Accounting Standards: the case of Germany. Review of Accounting Studies, 12, 623-657.
-
(2008)
Review of Accounting Studies
, vol.12
, pp. 623-657
-
-
Hung, M.1
Subramanyam, K.R.2
-
26
-
-
58449124136
-
Do managers withhold bad news?
-
Kothari, S. P., Shu, S., & Wysosci, P. (2008). Do managers withhold bad news? Journal of Accounting Research, 47, 241-276.
-
(2008)
Journal of Accounting Research
, vol.47
, pp. 241-276
-
-
Kothari, S.P.1
Shu, S.2
Wysosci, P.3
-
28
-
-
34848915354
-
Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities
-
Landsman, W., & Ohlson, J. (1990). Evaluation of market efficiency for supplementary accounting disclosures: the case of pension assets and liabilities. Contemporary Accounting Research, 2, 1-30.
-
(1990)
Contemporary Accounting Research
, vol.2
, pp. 1-30
-
-
Landsman, W.1
Ohlson, J.2
-
30
-
-
0043073644
-
The economic consequences of increased disclosure
-
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 41, 445-472.
-
(2000)
Journal of Accounting Research
, vol.41
, pp. 445-472
-
-
Leuz, C.1
Verrecchia, R.E.2
-
31
-
-
78649631492
-
-
Mazars
-
Mazars. (2006). IFRS 2005 European Survey. 1-52. (http://www. mazars. com/pdf/Enquete_IFRS_2005_U. K. pdf).
-
(2006)
IFRS 2005 European Survey
, pp. 1-52
-
-
-
32
-
-
0344944079
-
On accounting classification and the international harmonisation debate
-
Nobes, C. (2004). On accounting classification and the international harmonisation debate. Accounting, Organisations and Society, 29, 189-200.
-
(2004)
Accounting, Organisations and Society
, vol.29
, pp. 189-200
-
-
Nobes, C.1
-
33
-
-
61349191085
-
-
PricewaterhouseCoopers (PwC), February
-
PricewaterhouseCoopers (PwC). (2006). IFRS: The European Investors' View, February.
-
(2006)
IFRS: The European Investors' View
-
-
-
34
-
-
21744451364
-
The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-U.S.and U.S. GAAP
-
Rees, L., & Elger, P. (1997). The market's valuation of nonreported accounting measures: retrospective reconciliations of non-U. S. and U. S. GAAP. Journal of Accounting Research, 35, 115-127.
-
(1997)
Journal of Accounting Research
, vol.35
, pp. 115-127
-
-
Rees, L.1
Elger, P.2
-
35
-
-
21344498814
-
Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit plan information by Canadian firms
-
Scott, T. W. (1994). Incentives and disincentives for financial disclosure: voluntary disclosure of defined benefit plan information by Canadian firms. Accounting Review, 69, 26-43.
-
(1994)
Accounting Review
, vol.69
, pp. 26-43
-
-
Scott, T.W.1
-
38
-
-
34548813670
-
What has the invisible hand achieved?
-
International Accounting Policy Forum
-
Watts, R. (2006). What has the invisible hand achieved? Accounting and Business Research, International Accounting Policy Forum, 51-61.
-
(2006)
Accounting and Business Research
, pp. 51-61
-
-
Watts, R.1
|