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The cross-country comparability of IFRS earnings and book values : evidence from France and Germany

Kang, Tony - In: Journal of international accounting research 11 (2012) 1, pp. 185-190

Persistent link: https://www.econbiz.de/10009549394

Timeliness of impairment recognition : evidence from the initial adoption of SFAS 142

Chen, Changling; Kohlbeck, Mark; Warfield, Terry D. - In: Advances in accounting : a research annual 24 (2008) 1, pp. 72-81

Persistent link: https://www.econbiz.de/10008700117

Auditors and net transfers of Level 3 fair-valued financial instruments

Kohlbeck, Mark; Smith, Thomas; Valencia, Adrian - In: Advances in accounting : a research annual 36 (2017), pp. 27-39

Persistent link: https://www.econbiz.de/10011713504

The unintended effects of financial accounting standard 123r on stock repurchase and dividend activity

Golden, Joanna; Kohlbeck, Mark - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 3, pp. 411-433

Persistent link: https://www.econbiz.de/10012170010

The impact of eliminating the 20-F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty

Kang, Tony; Krishnan, Gopal; Wolfe, Michael C.; Yi, Han S. - In: Accounting horizons : a quarterly publication of the … 26 (2012) 4, pp. 741-765

Persistent link: https://www.econbiz.de/10009710259

The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of international business studies : JIBS ; an … 40 (2009) 3, pp. 421-443

Persistent link: https://www.econbiz.de/10003829700

Pricing and mispricing effects of SFAS 131

Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of business finance & accounting : JBFA 35 (2008) 3/4, pp. 281-306

Persistent link: https://www.econbiz.de/10003714975

Earnings management in Europe post IFRS : do cultural influences persist?

Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang - In: Management international review : mir ; journal of … 55 (2015) 6, pp. 827-856

Persistent link: https://www.econbiz.de/10011406747

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Downes, Jimmy - 2018

We investigate the effect of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union on the association between accounting estimates and future cash flows, a key concept of accounting quality within the International Accounting Standard Board conceptual...

Persistent link: https://www.econbiz.de/10012913086

Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates

Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59

Persistent link: https://www.econbiz.de/10012121878