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Response to discussant of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"
Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 232-234
Persistent link: https://www.econbiz.de/10009560695
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Discussion of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"
Radhakrishnan, Suresh - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 226-231
Persistent link: https://www.econbiz.de/10009560698
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Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?
Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 198-225
Persistent link: https://www.econbiz.de/10009560702
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The impact of IAS 39 on the risk-relevance of earnings volatility : evidence from foreign banks cross-listed in the USA
Duh, Rong-Ruey; Hsu, Audrey Wen-hsin; Alves, Paulo … - In: Journal of contemporary accounting & economics 8 (2012) 1, pp. 23-38
Persistent link: https://www.econbiz.de/10009550093
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Connotative meaning and the challenges of international financial reporting/auditing standards convergence : the case of Taiwan's statement of auditing standard nummer 33
Duh, Rong-Ruey; Lin, Hsiao-lun; Chow, Chee W. - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 4, pp. 368-388
Persistent link: https://www.econbiz.de/10010411611
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Reversing an impairment loss and earnings management : the role of corporate governance
Duh, Rong-Ruey; Lee, Wen-Chih; Lin, Ching-chieh - In: The international journal of accounting : TIJA 44 (2009) 2, pp. 113-137
Persistent link: https://www.econbiz.de/10003862705
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Factors in managing actuarial assumptions for pension fair value : implications for IAS 19
Hsu, Audrey Wen-hsin; Wu, Chung-fern; Lin, Jui-chia - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10010233399
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Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?
Chan, Ann Ling-ching; Hsu, Audrey Wen-hsin; Lee, Edward - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 491-510
Persistent link: https://www.econbiz.de/10010199076
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Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern; Hsu, Audrey Wen-hsin - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 283-303
Persistent link: https://www.econbiz.de/10009158200
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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