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IFRS and the regulatory environment : the case of US investor allocation choice

Shima, Kim M.; Gordon, Elizabeth A. - In: Journal of accounting and public policy 30 (2011) 5, pp. 481-500

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Factors affecting the adoption of IFRS

Shima, Kim M.; Yang, David C. - In: International journal of business 17 (2012) 3, pp. 276-298

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The amendment of IAS 39 : determinants of reclassification behavior and capital market consequences

Paananen, Mari; Renders, Annelies; Shima, Kim M. - In: Journal of accounting, auditing & finance 27 (2012) 2, pp. 208-235

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Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

The IASB's discussion paper on the conceptual framework for financial reporting : a commentary and research review

Gordon, Elizabeth A.; Bischof, Jannis; Daske, Holger; … - In: Journal of international financial management and accounting 26 (2015) 1, pp. 72-110

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Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP

Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249

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Flexibility in cash-flow classification under IFRS : determinants and consequences

Gordon, Elizabeth A.; Henry, Elaine; Jorgensen, Bjorn N.; … - In: Review of accounting studies 22 (2017) 2, pp. 839-872

Persistent link: https://www.econbiz.de/10011690257

Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS

Gordon, Elizabeth A.; Hsu, Hsiao-Tang - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 187-211

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Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Issuers

Bradshaw, Mark; Callahan, Carolyn; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 117-128

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Flexibility in Cash Flow Classification under IFRS : Determinants and Consequences

Gordon, Elizabeth A. - 2014

International Financial Reporting Standards (IFRS) allow managers flexibility in classifying interest paid, interest received, and dividends received within operating, investing, or financing activities within the statement of cash flows. In contrast, U.S. Generally Accepted Accounting...

Persistent link: https://www.econbiz.de/10013053724