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A test of the market's pricing of nontransitory dirty surplus flows

Hsu, Audrey Wen-hsin; Lin, Steve - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 2, pp. 118-143

Persistent link: https://www.econbiz.de/10009759893

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 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

Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

Lin, Steve - 2012

This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally exhibit more earnings management, less timely loss...

Persistent link: https://www.econbiz.de/10013105234

Does accounting quality change following a switch from US GAAP to IFRS? : evidence from Germany

Lin, Steve; Riccardi, William; Wang, Changjiang - In: Journal of accounting and public policy 31 (2012) 6, pp. 641-657

Persistent link: https://www.econbiz.de/10009696265

The effect of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP

Wu, Grace Shu-hsing; Li, Shu-hsing; Lin, Steve - In: Journal of contemporary accounting & economics 10 (2014) 2, pp. 148-159

Persistent link: https://www.econbiz.de/10010407927

The volatility of other comprehensive income and audit fees

Huang, Hua-Wei; Lin, Steve; Raghunandan, K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 195-210

Persistent link: https://www.econbiz.de/10011508323

Fair value measurement and accounting restatements

Lin, Yi-Hung; Lin, Steve; Fornaro, James M.; Huang, … - In: Advances in accounting : a research annual 38 (2017), pp. 30-45

Persistent link: https://www.econbiz.de/10011811257