Similar Search Results

Investor protection and the information content of annual earnings announcements: international evidence

DeFond, Mark L.; Hung, Mingyi; Trezevant, Robert - In: Journal of accounting & economics 43 (2007) 1, pp. 37-67

Persistent link: https://www.econbiz.de/10003421017

The impact of mandatory IFRS adoption on foreign mutual fund ownership : the role of comparability

DeFond, Mark L.; Hu, Xuesong; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 51 (2011) 3, pp. 240-258

Persistent link: https://www.econbiz.de/10009008153

Was the Sarbanes-Oxley Act good news for corporate bondholders?

DeFond, Mark L.; Hung, Mingyi; Carr, Emre; Zhang, Jieying - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 465-485

Persistent link: https://www.econbiz.de/10009380977

An empirical analysis of analysts' cash flow forecasts

DeFond, Mark L.; Hung, Mingyi - In: Journal of accounting & economics 35 (2003) 1, pp. 73-100

Persistent link: https://www.econbiz.de/10001746390

The effect of fair value accounting on the performance evaluation role of earnings

DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23

Persistent link: https://www.econbiz.de/10012494832

Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012494834

Does mandatory IFRS adoption affect crash risk?

DeFond, Mark L.; Hung, Mingyi; Li, Siqi; Li, Yinghua - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 265-299

Persistent link: https://www.econbiz.de/10010488920

Reflections on the 20-year anniversary of worldwide ifrs adoption

Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96

Persistent link: https://www.econbiz.de/10014431285

Investor Protection and the Information Content of Annual Earnings Announcements : International Evidence

DeFond, Mark L. - 2006

We draw on the investor protection literature to identify structural factors in the financial reporting environment that are likely to explain cross-country differences in the information content of annual earnings announcements. Using data from over 50,000 annual earnings announcements in 26...

Persistent link: https://www.econbiz.de/10012783832

Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say

Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90

Persistent link: https://www.econbiz.de/10011944073