//-->
The market reaction to the choice of accounting method for stock splits and large stock dividends
Rankine, Graeme, (1997)
The role of accrual accounting in restricting dividends to shareholders
Leuz, Christian, (1998)
Dirty Surplus Accounting and Dividend Payout in the Banking Industry
Fabrizi, Michele, (2015)
The relative value relevance of U.S. GAAP and IFRS
Kriengkai Boonlert‐U-Thai, (2015)
AFS versus FVTOCI : twins or siblings?
Petchchedchoo, Pattanant, (2017)
Foreign currency hedge accounting: multi‐currency versus functional currency accounting
Duangploy, Orapin, (2000)