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Transitory earnings components and the two faces of non-generally accepted accounting principles earnings

Choi, Young-Soo; Young, Steven - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 75-103

Persistent link: https://www.econbiz.de/10011306051

Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence

Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768

Persistent link: https://www.econbiz.de/10010206071

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Choi, Young-Soo - 2013

When producing IFRS financial standards, one of the IASB's main goals was to create a set of standards which were more useful to investors as a predictive tool. We assess the success of the IASB in this goal by investigating the effects of the introduction of IFRS on the relative information...

Persistent link: https://www.econbiz.de/10013090567

The European-US "GAAP gap" : IFRS to US GAAP Form 20-F reconciliations

Henry, Elaine; Lin, Stephen; Yang, Ya-wen - In: Accounting horizons : a quarterly publication of the … 23 (2009) 2, pp. 121-150

Persistent link: https://www.econbiz.de/10003857405

Accounting comparability and the accuracy of peer-based valuation models

Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601

Persistent link: https://www.econbiz.de/10011414553

IFRS and the Use of Accounting-Based Performance Measures in Executive Pay

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The International Journal of Accounting 49 (2014) 4, pp. 479-514

We examine the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms use to evaluate and reward their managers. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS)-based performance measures in CEO pay contracts. We argue...

Persistent link: https://www.econbiz.de/10011116256

Do IFRS reconciliations convey information? : the effect of debt contracting

Christensen, Hans B.; Lee, Edward; Walker, Martin - In: Journal of accounting research 47 (2009) 5, pp. 1167-1199

Persistent link: https://www.econbiz.de/10003905869

IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies

Schleicher, Thomas; Tahoun, Ahmed; Walker, Martin - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 143-168

Persistent link: https://www.econbiz.de/10003985594

Discussion of "IFRS adoption in Europe and investment-cash flow sensitivity : outsider versus insider economies"

Prather-Kinsey, Jenice - In: The international journal of accounting : TIJA 45 (2010) 2, pp. 169-172

Persistent link: https://www.econbiz.de/10003985615

IFRS and the use of accounting-based performance measures in executive pay

Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 479-514

Persistent link: https://www.econbiz.de/10010468634