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Earnings sustainability, economic conditions and the value relevance of accounting information
Beisland, Leif Atle; Hamberg, Mattias - In: Scandinavian journal of management 29 (2013) 3, pp. 314-324
Persistent link: https://www.econbiz.de/10010126667
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Does the IFRS improve earnings quality? : a comparison of Turkish GAAP and IFRS
Karapınar, Aydın; Zaif, Figen - In: Journal of Islamic accounting and business research 13 (2022) 2, pp. 277-296
Persistent link: https://www.econbiz.de/10012880239
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The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods"
Lawrence, Alastair - In: Review of accounting studies 18 (2013) 3, pp. 892-898
Persistent link: https://www.econbiz.de/10010200035
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Change in earnings quality surrounding ERP implementation
Dehning, Bruce; Sinha, Charu; Sinha, Praveen - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 8-17
Persistent link: https://www.econbiz.de/10011892942
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Detecting opportunistic special items
Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119
Persistent link: https://www.econbiz.de/10012234768
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The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
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Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
Chen, Han-Chung; Lee, Yen-Jung; Lo, Sheng-Yi; Yu, Yong - In: Journal of accounting & economics 72 (2021) 1, pp. 1-24
Persistent link: https://www.econbiz.de/10013203471
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Measuring earnings quality over time
An, Yohan - In: International journal of economics and financial issues … 7 (2017) 3, pp. 82-87
Persistent link: https://www.econbiz.de/10011809258