Similar Search Results

Narrow search

Book-tax differences, CEO overconfidence, and bank loan contracting

Hsu, Audrey; Lee, Cheng F.; Liu, Sophia - In: Review of quantitative finance and accounting 58 (2022) 2, pp. 437-472

Persistent link: https://www.econbiz.de/10012818239

Corporate social responsibility and corporate disclosures : an investigation of investors' and analysts' perceptions

Hsu, Audrey; Koh, Kevin; Liu, Sophia; Tong, Yen H. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 507-534

Persistent link: https://www.econbiz.de/10012058246

Did loan-loss provisioning by UK banks become less rimely after implementing of IAS 39?

O'Hanlon, John - In: Accounting and business research : a research quarterly … 43 (2013) 3, pp. 225-258

Persistent link: https://www.econbiz.de/10009754607

Discussion of "Financial reporting for employee stock options : liabilities or equity"

Peasnell, Ken V. - In: Review of accounting studies 18 (2013) 3, pp. 683-691

Persistent link: https://www.econbiz.de/10010200103

Editing Accounting and Business Research 1994-2006 : the transition years in retrospect

Peasnell, Ken V. - In: Accounting and business research 50 (2020) 7, pp. 702-712

Persistent link: https://www.econbiz.de/10012313188

Did loan-loss provisioning by UK banks become more timely or less timely after adoption of IAS 39?

O'Hanlon, John - 2011

From 2005, IAS 39: Financial Instruments: Recognition and Measurement required UK banks to support loan-loss provisioning with objective evidence that losses had been incurred, and thereby eliminated general loan-loss provisioning. It has been argued that the IAS 39 incurred-loss method of...

Persistent link: https://www.econbiz.de/10009433647