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Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - In: The International Journal of Accounting 42 (2007) 2, pp. 123-142

Persistent link: https://www.econbiz.de/10005396663

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - In: The International Journal of Accounting 42 (2007) 2, pp. 148-152

Persistent link: https://www.econbiz.de/10005331464

Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?

Beuselinck, Christof; Deloof, Marc - In: The International Journal of Accounting 49 (2014) 1, pp. 27-52

This study provides evidence that Belgian firms affiliated to a business group (holding) manage their earnings more than stand-alone firms. Earnings management is especially more prevalent in fully owned group firms compared to group firms with minority shareholders. This evidence is consistent...

Persistent link: https://www.econbiz.de/10010753035

International comparative analysis of the association between board structure and the efficiency of value-added by a firm from its physical capital and intellectual capital resources: A discussion

Khurana, Inder K. - In: The International Journal of Accounting 38 (2003) 4, pp. 493-497

Persistent link: https://www.econbiz.de/10005306962