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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure

Chen, Ester; Gavious, Ilanit; Lev, Baruch - In: Review of accounting studies 22 (2017) 2, pp. 677-714

Persistent link: https://www.econbiz.de/10011690189

Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"

Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257

Persistent link: https://www.econbiz.de/10011574231

The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699

Persistent link: https://www.econbiz.de/10011798920

The Positive Externalities of IFRS R&D Capitalization : Enhanced Voluntary Disclosure

Chen, Ester - 2016

Studies comparing IFRS with U.S. GAAP generally focus on differences in the attributes and consequences of the recognized financial items. We, in contrast, focus on voluntary disclosure resulting from arguably the most significant difference between IFRS and GAAP: the capitalization of...

Persistent link: https://www.econbiz.de/10012978671