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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
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The impact of IAS No. 27 on the market's ability to anticipate future earnings
Hsu, Audrey Wen-Hsin; Pourjalali, Hamid - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 789-813
Persistent link: https://www.econbiz.de/10011344209
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Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? : evidence from FAS 166/167
Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 510-541
Persistent link: https://www.econbiz.de/10014294250