I examine the effects of the three institutional parameters, accounting standards quality, acceptability of accounting standards and enforceability (preventive and punitive) of accounting standards on the value relevance of earnings.DOCTOR OF PHILOSOPHY (NBS
The goal of this research is to gain further insight into the impact of mandatory IFRS adoption on t...
Abstract Value relevance is widely applied as a construct and proxy for accounting quality. It is me...
International differences in the demand for accounting earnings affect properties of earnings that ...
I examine the effects of the three institutional parameters, accounting standards quality, acceptabi...
Accounting numbers are not only the products of peripheral economic events, but, by and large, can b...
This dissertation examines the effects of types of accounting standards on earnings management from ...
The purpose of this study is to provide evidence on the effects of the nature of accounting standard...
This study investigates the relationship between the value relevance of earnings and earnings qualit...
This study investigates the relation between accounting standards and earnings management around the...
Recent economic and political science research suggests that the way public policy is set, and in pa...
We compare characteristics of accounting amounts for firms that apply International Accounting Stand...
The existence of transparent and comparable financial information is the most fundamental principle ...
We compare accounting quality metrics for IAS firms to those for US firms to investigate whether US ...
The first-time adoption of IAS/IFRS accompanied by the issuance of new international accounting stan...
Relevance of accounting earnings for market value of companies has been subject to numerous empirica...
The goal of this research is to gain further insight into the impact of mandatory IFRS adoption on t...
Abstract Value relevance is widely applied as a construct and proxy for accounting quality. It is me...
International differences in the demand for accounting earnings affect properties of earnings that ...
I examine the effects of the three institutional parameters, accounting standards quality, acceptabi...
Accounting numbers are not only the products of peripheral economic events, but, by and large, can b...
This dissertation examines the effects of types of accounting standards on earnings management from ...
The purpose of this study is to provide evidence on the effects of the nature of accounting standard...
This study investigates the relationship between the value relevance of earnings and earnings qualit...
This study investigates the relation between accounting standards and earnings management around the...
Recent economic and political science research suggests that the way public policy is set, and in pa...
We compare characteristics of accounting amounts for firms that apply International Accounting Stand...
The existence of transparent and comparable financial information is the most fundamental principle ...
We compare accounting quality metrics for IAS firms to those for US firms to investigate whether US ...
The first-time adoption of IAS/IFRS accompanied by the issuance of new international accounting stan...
Relevance of accounting earnings for market value of companies has been subject to numerous empirica...
The goal of this research is to gain further insight into the impact of mandatory IFRS adoption on t...
Abstract Value relevance is widely applied as a construct and proxy for accounting quality. It is me...
International differences in the demand for accounting earnings affect properties of earnings that ...
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