Search Results - "IFRS"

An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms by HU, QING

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The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness by Tan, Aldys, Chatterjee, Bikram, Bolt, Susan

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Impact of IFRS on Bank’s Loan Loss Provision Decision: An Empirical Study of Hong Kong SAR and Japan by Zhao, Kehan

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Investor reaction to IFRS for financial instruments in Europe: the role of firm-specific factors by Onali, Enrico, Ginesti, Gianluca, Ballestra, Luca Vincenzo

Subjects: “…Market reaction; Event study; IFRS 9; Information asymmetry; Information quality…”
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The Relationship Between International Financial Reporting Standards, Carbon Emissions, and R&D Expenditures: Evidence from European Manufacturing Firms by Apergis, Nicholas, Eleftheriou, Sofia, Payne, James

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How should we estimate value-relevance models? Insights from European data by Onali, Enrico, Ginesti, Gianluca, Vasilakis, Chrysovalantis

Subjects: “…Value-relevance ; Linear information model ; IFRS ; Price regression model ; Return regression model ; Panel data…”
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Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK by Elbakry, Ashraf E., Nwachuksu, Jacinta C., Abdou, Hussein A., Elshandidy, Tamer

Subjects: “…Modified Ohlson model; Value relevance; IFRS; Germany-GAAP; UK-GAAP…”
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Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption by Taylor, Grantley J.

Subjects: “…International Financial Reporting Standards (IFRS)…”
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