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Does International Accounting Standard No. 27 improve investment efficiency?

Hsu, Audrey Wen-hsin; Jung, Boochun; Pourjalali, Hamid - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 484-508

Persistent link: https://www.econbiz.de/10011382657

The impact of IAS No. 27 on the market's ability to anticipate future earnings

Hsu, Audrey Wen-Hsin; Pourjalali, Hamid - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 789-813

Persistent link: https://www.econbiz.de/10011344209

Fair value disclosures and crash risk

Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Song, Yi-Ju - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 358-372

Persistent link: https://www.econbiz.de/10011957347

Does International Accounting Standard No. 27 Improve Investment Efficiency?

Hsu, Audrey Wen‐Hsin - 2015

We examine how the adoption of International Accounting Standard No. 27 (hereafter, IAS 27) consolidation rules affects firm level investment efficiency. IAS 27, effective in Taiwan for fiscal years beginning after 2005, defines the “control” criteria for consolidated entities as majority...

Persistent link: https://www.econbiz.de/10013025090

Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? : evidence from FAS 166/167

Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 510-541

Persistent link: https://www.econbiz.de/10014294250