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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/10003866427
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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
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Market valuation of the translation process under SFAS No. 52: Further evidence
Lin, Henghsiu - 2000
This research investigates the information content of the translation information resulting from exchange rate fluctuations. Two hypotheses are examined. The dollar movement hypotheses investigate whether there is a positive relationship between security valuation and the translation information...
Persistent link: https://www.econbiz.de/10009475063