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Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158

Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 33 (2009) 3, pp. 279-301

Persistent link: https://www.econbiz.de/10003894801

Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168

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The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs

Benson, Earl D. - 2014

State and local governments are not subject to Securities and Exchange Commission (SEC) regulations requiring compliance with generally accepted accounting principles (GAAP). It was only in 1980 that Standard & Poor's issued a policy statement indicating a failure to conform with GAAP would be...

Persistent link: https://www.econbiz.de/10013050532

The information content of quarterly foreign earnings of US multinational companies under SFAS No. 131

Lacina, Michael J.; Marks, Barry R.; Shin, Haeyoung - In: Journal of international accounting research 8 (2009) 2, pp. 23-44

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The influence of accounting information disclosed under GASB Statement No. 34 on municipal bond insurance premiums and credit ratings

Benson, Earl D.; Marks, Barry R. - In: Public budgeting & finance 34 (2014) 2, pp. 63-83

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Accounting standards and capital market development

Hossain, Mahmud; Hossain, Monirul; Sen, Kunal - In: Handbook of accounting and development, (pp. 120-142). 2012

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The value relevance of components of other comprehensive income when net income is disaggregated

Zoubi, Taisier A.; Salama, Feras; Hossain, Mahmud; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-36

Persistent link: https://www.econbiz.de/10011644675