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The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences

Paananen, Mari; Renders, Annelies; Shima, Kim M. - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 208-236

Persistent link: https://www.econbiz.de/10009839669

The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences

Paananen, Mari; Renders, Annelies; Shima, Kim M. - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 208-236

Persistent link: https://www.econbiz.de/10009839735

Essays on inflation accounting and valuation

Gordon, Elizabeth A. - 1998

Department: Business.

Persistent link: https://www.econbiz.de/10009472068

Management Guidance Pre- and Post-Restatement

Gordon, Elizabeth A.; Henry, Elaine; Li, Xudong; Sun, Lili - In: Journal of Business Finance & Accounting 41 (2014) 7-8, pp. 867-892

We examine whether the quality of restating firms’ management guidance differs in periods before and after restatement announcements. While characteristics of restating firms and the consequences of restatement have been a central topic in accounting and auditing research, the quality of...

Persistent link: https://www.econbiz.de/10011035304

International Accounting: A User Perspective - by Shahrokh M. Saudagaran South-Western College Publishing-Thomson Learning, Cincinnati, Ohio, 2001, xii+228 pp.

Gordon, Elizabeth A. - In: The international journal of accounting : TIJA 36 (2001) 1, pp. 117-118

Persistent link: https://www.econbiz.de/10006618161

Unrecognized Deferred Taxes: Evidence from the U.K

Gordon, Elizabeth A.; Joos, Peter R. - In: The accounting review : a journal of the American … 79 (2004) 1, pp. 97-124

Persistent link: https://www.econbiz.de/10006758155

The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms

Engel, Ellen; Gordon, Elizabeth A.; Hayes, Rachel M. - In: Journal of accounting research 40 (2002) 2, pp. 485

Persistent link: https://www.econbiz.de/10006560171

Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico

Gordon, Elizabeth A. - In: Journal of accounting research 39 (2001) 1, pp. 177

Persistent link: https://www.econbiz.de/10006562797

Sustainability in global financial reporting and innovation in institutions

Gordon, Elizabeth A. - In: Accounting Research Journal 21 (2008) November, pp. 231-238

Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3-4, 2008, Brisbane, Australia....

Persistent link: https://www.econbiz.de/10005007750

Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges

FROST, CAROL ANN; GORDON, ELIZABETH A.; HAYES, ANDREW F. - In: Journal of Accounting Research 44 (2006) 3, pp. 437-483

This study examines associations between measures of stock exchange disclosure and market development at 50 of the member stock exchanges of the World Federation of Exchanges. We focus on stock exchange disclosure systems (rather than actual company disclosures) because this approach links stock...

Persistent link: https://www.econbiz.de/10005658700