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Actuarial gains and losses : the determinants of the accounting method
Morais, Ana - In: Pacific accounting review 22 (2010) 1, pp. 42-56
Persistent link: https://www.econbiz.de/10009890566
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Value relevance of alternative methods of accounting for actuarial gains and losses
Morais, Ana Isabel - In: International journal of accounting, auditing and … 8 (2012) 1, pp. 69-90
Persistent link: https://www.econbiz.de/10009854614
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The heteroskedasticity-consistent covariance estimator in accounting
Curto, José Dias; Pinto, José Castro; Morais, Ana Isabel - In: Review of quantitative finance and accounting 37 (2011) 4, pp. 427-450
Persistent link: https://www.econbiz.de/10009796632
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Do harmonised accounting standards lead to harmonised accounting practices? : an empirical study of IAS 39 measurement requirements in some European Union countries
Morais, Ana Isabel; Fialho, Ana - In: Australian accounting review 18 (2008) 3, pp. 224-236
Persistent link: https://www.econbiz.de/10009884336
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Mandatory adoption of IASB standards : value relevance and country-specific factors
Morais, Ana Isabel; Curto, José Dias - In: Australian accounting review 19 (2009) 2, pp. 128-143
Persistent link: https://www.econbiz.de/10009884357