Similar Search Results

International accounting standards and accounting quality

Barth, Mary E. (contributor); Landsman, Wayne R. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003588809

International accounting standards and accounting quality

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H. - In: Journal of accounting research 46 (2008) 3, pp. 467-498

Persistent link: https://www.econbiz.de/10003709899

Accounting standards : the "too difficult" box : the next big accounting issue?

Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577

Persistent link: https://www.econbiz.de/10013362787

Commentary on prospects for global financial reporting

Barth, Mary E. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 154-167

Persistent link: https://www.econbiz.de/10011409866

Commentary on prospects for global financial reporting

Barth, Mary E. - 2015

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of IFRS, but the goal of truly global, high quality financial...

Persistent link: https://www.econbiz.de/10011862091

"Accounting standards: the "too difficult" box - the next big accounting issue?" : a practitioner view

Poole, Veronica - In: Accounting and business research 52 (2022) 5, pp. 578-581

Persistent link: https://www.econbiz.de/10013362788

Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...

Persistent link: https://www.econbiz.de/10013022446

Do investors understand really dirty surplus?

Landsman, Wayne R.; Miller, Bruce L.; Peasnell, Ken V.; … - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 237-258

Persistent link: https://www.econbiz.de/10008901136

The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731

Persistent link: https://www.econbiz.de/10011781482

Do industry-specific accounting standards matter for capital allocation decisions?

Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10015049011