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Aena case study : privatization of the largest European airport group

Abellán Martínez, Diego; Aledo, Juana; Macías … - In: Journal of accounting education 62 (2023), pp. 1-21

Persistent link: https://www.econbiz.de/10014282571

A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS

Lin, Henghsiu; Paananen, Mari - In: International journal of accounting, auditing and … 7 (2011) 3, pp. 219-252

Persistent link: https://www.econbiz.de/10009348139

The development of accounting quality of IAS and IFRS over time : the case of Germany

Paananen, Mari; Lin, Henghsiu - In: Journal of international accounting research 8 (2009) 1, pp. 31-55

Persistent link: https://www.econbiz.de/10003866427

The Development of Accounting Quality of IAS and IFRS Over Time : The Case of Germany

Paananen, Mari - 2008

We examine the characteristics of accounting numbers using a sample of German companies reporting under IAS (2000-2002), and IFRS (2003-2004) and (2005-2006). We investigate the change in accounting quality during these time periods as IASB revises and issues new standards. Contrary to...

Persistent link: https://www.econbiz.de/10012726028

Firm-specific factors influencing the selection of accounting options provided by the IFRS : empirical evidence from Spanish market

Aledo, Juana; García Martínez, Fernando; Marín … - 2009

Persistent link: https://www.econbiz.de/10003932273

Optional accounting criteria under IFRSs and corporate characteristics : evidence from Spain : evidencia española

Aledo, Juana; García Martínez, Fernando; Marín … - In: Revista de contabilidad : RC-SAR 14 (2011) 1, pp. 59-85

Persistent link: https://www.econbiz.de/10009381244

An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices

Lai, Syou-Ching; Lin, Cecilia; Lee, Hung-Chih; Wu, Frederick - 2014

This study examines whether internet financial reporting (IFR) provides information that is quickly reflected in the stock prices, investigates whether IFR provides financial information that has a significant impact on stock prices, and explores whether the information provided with extended...

Persistent link: https://www.econbiz.de/10014224202