[HTML][HTML] Strategy and business model disclosures in annual reports: The role of legal regime
V Athanasakou, A Boshanna, N Kochetova… - The British Accounting …, 2024 - Elsevier
We examine the role of legal regime in the use and usefulness of management disclosures
relating to firm strategy and the business model (SBM disclosures). We conduct our analysis …
relating to firm strategy and the business model (SBM disclosures). We conduct our analysis …
Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach
K Kanagaretnam, J Lee, CY Lim… - Journal of International …, 2024 - publications.aaahq.org
We first review the recent research published in the Journal of International Accounting
Research (JIAR) on the influence of international institutions on accounting practices. We …
Research (JIAR) on the influence of international institutions on accounting practices. We …
The effects of cross-border cooperation on disclosure enforcement, earnings attributes, and transparency
R Silvers - Journal of Accounting and Public Policy, 2021 - Elsevier
This study tests for changes in US-listed foreign firms' financial reporting properties and
transparency when their home market regulators enter an arrangement that facilitates …
transparency when their home market regulators enter an arrangement that facilitates …
The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information's conveyance
ER Utami, S Sumiyana, JH Mustakini… - Accounting Research …, 2024 - emerald.com
Purpose The purpose of this study is to investigate the implementation of International
Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset …
Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset …
Restatement costs and reporting bias
M Herly, NN Lambertsen - Journal of Business Finance & …, 2023 - Wiley Online Library
Financial restatements are costly, but frequent, events and many firms restate several times.
We explore why rational managers engage in misreporting despite the costly …
We explore why rational managers engage in misreporting despite the costly …
Institutions and corporate tax evasion: A review of the literature and a methodological exploration
K KANAGARETNAM, KBJ LEE… - Journal of …, 2023 - ink.library.smu.edu.sg
We first review the recent research published in JIAR on the influence of international
institutions on accounting practices and follow it with a discussion of the literature studying …
institutions on accounting practices and follow it with a discussion of the literature studying …
[图书][B] The Adoption of IFRS and Its Impact on the Value Relevance of Canadian Public Companies
S Kumaravel - 2022 - search.proquest.com
AbstractThis quantitative, nonexperimental, explanatory study used simple regression
analysis to find the explanatory relationship between the range of years since the adoption …
analysis to find the explanatory relationship between the range of years since the adoption …
[PDF][PDF] Stock-based CEO Compensation and IFRS Adoption: Evidence from Canada
E Engel, D Hart, BN Jorgensen - 2020 - www-2.rotman.utoronto.ca
Prior literature does not address changes in stock-based compensation around mandatory
IFRS adoption, likely because IFRS adoption preceded the subsequently more detailed …
IFRS adoption, likely because IFRS adoption preceded the subsequently more detailed …
Discussion of the Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital
BM Burnett - Journal of International Accounting Research, 2020 - publications.aaahq.org
The following is a discussion of Góis, Lima, Sousa, and Malacrida (2018; hereafter, GLSM).
GLSM examine the effect of national culture on the relationship between IFRS adoption and …
GLSM examine the effect of national culture on the relationship between IFRS adoption and …