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Ball, Ray
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
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2
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ECONIS (ZBW)
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1
Why we do international accounting research
Ball, Ray
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 1-6
Persistent link: https://www.econbiz.de/10011619979
Saved in:
2
IFRS : 10 years later
Ball, Ray
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 545-571
Persistent link: https://www.econbiz.de/10011578353
Saved in:
3
Conference issue on contemporary accounting research : synthesis and critique
Watts, Ross L.
(
contributor
)
-
2009
Persistent link: https://www.econbiz.de/10008810306
Saved in:
4
A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IF...
Jamal, Karim
-
2013
The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...
Persistent link: https://www.econbiz.de/10012710671
Saved in:
5
A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAA...
Jamal, Karim
-
2013
The Securities and Exchange Commission (SEC) recently issued a call for comment on a proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting researchers have attempted to assess the...
Persistent link: https://www.econbiz.de/10012711326
Saved in:
6
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement...
Colson, Robert H.
-
2013
The Financial Accounting Standards Board's (FASB's) and the International Accounting Standard Board's (IASB's) issued a joint Discussion Paper entitled, Preliminary Views on Financial Statement Presentation. The Boards are seeking comments on whether their proposed model for financial statement...
Persistent link: https://www.econbiz.de/10013095825
Saved in:
7
Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray
;
Li, Xi
;
Shivakumar, Lakshmanan
- In:
Journal of accounting research
53
(
2015
)
5
,
pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
Saved in:
8
"IFRS : 10 years later" : a standard-setter's view
Tokar, Mary B.
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 572-576
Persistent link: https://www.econbiz.de/10011578363
Saved in:
9
Incentives versus standards: properties of accounting income in four East Asian countries
Ball, Ray
;
Robin, Ashok J.
;
Wu, Joanna Shuang
- In:
Journal of accounting & economics
36
(
2003
)
1/3
,
pp. 235-270
Persistent link: https://www.econbiz.de/10001930018
Saved in:
10
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS : Evidence from Debt Contracts Around IFRS Adoption
Ball, Ray
-
2017
A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including increased flexibility given managers when selecting...
Persistent link: https://www.econbiz.de/10012969874
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