Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Year of publication: |
2015
|
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Authors: | Khan, Shahid ; Anderson, Mark ; Warsame, Hussein ; Wright, Michael |
Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-382X, ZDB-ID 2511769-5. - Vol. 14.2015, 3, p. 276-302
|
Subject: | Accounting standards | IFRS adoption | Earnings quality | Canada | IFRS | Kanada | Ankündigungseffekt | Announcement effect | Gewinn | Profit | Informationswert | Information value | Bilanzierungsgrundsätze | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Börsenkurs | Share price | Vergleich | Comparison |
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