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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/10009854604
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How and why corporate governance models affect choices of Generally Accepted Accounting Principles
Lin, Henghsiu; Paananen, Mari - In: International journal of accounting, auditing and … 3 (2006) 4, pp. 409-433
Persistent link: https://www.econbiz.de/10007599943
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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/10009880572
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Optional accounting criteria under IFRSs and corporate characteristics : evidence from Spain
Aledo Martínez, Juana; García Martínez, Fernando; … - In: Revista de contabilidad : RC-SAR 14 (2011) 1, pp. 59-85
Persistent link: https://www.econbiz.de/10009911790