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在“Elsevier电子期刊”中，命中：456条，耗时：小于0.01 秒

1.The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study

作者：Anthony Persakis^a ; George Emmanuel Iatridis^b ; ^c ; ^{giatridis@econ.uth.gr}

关键词：IFRS ; Investor protection ; Accruals quality ; Cost of equity capital ; Cost of debt

刊名：Journal of International Financial Markets, Institutions and Money

出版年：2017

2.Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan

作者：Maliha Baig^a ; ^{maliha@bui.edu.pk" class="auth_mail" title="E-mail the corresponding author} ; Shuja Ali Khan^b

关键词：IFRS ; Earnings Management ; Modified Jones Model ; Pakistan

刊名：Procedia - Social and Behavioral Sciences

出版年：2016

3.Specifics of IFRS Adoption by Czech Private Companies

作者：David Prochá ; zka ^{prochazd@vse.cz" class="auth_mail" title="E-mail the corresponding author}

关键词：IFRS ; Transition country ; Unlisted companies ; Management accounting ; Mandatory ; voluntary and forced adoption of IFRS

刊名：Procedia - Social and Behavioral Sciences

出版年：2016

4.Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia

作者：Sachiko Sugiyama ; ¹ ; ^{Sachi.Sugiyama@canberra.edu.au} ; Jesmin Islam¹ ; ^{Jesmin.Islam@canberra.edu.au}

关键词：International Financial Reporting Standards (IFRS) ; International accounting differences ; Reconciliations ; Australia ; Japan ; Foreign-owned subsidiaries

刊名：Advances in Accounting

出版年：2016

5.Are financial professionals ready for IFRS?: An exploratory study

作者：James L. Bierstaker^b ; ² ; ^{James.Bierstaker@villanova.edu} ; Lori S. Kopp^a ; ¹ ; ^{Lori.Kopp@uleth.ca} ; Danielle R. Lombardi^c ; ³ ; ^{Danielle.Lomardi@villanova.edu}

关键词：IFRS ; Revenue recognition ; Principles-based standards ; Rules-based standards

刊名：Advances in Accounting

出版年：2016

6.Changes in the value relevance of research and development expenses after IFRS adoption

作者：James Jianxin Gong ; ¹ ; ^{jigong@fullerton.edu} ; Sophia I-Ling Wang² ; ^{iwang@fullerton.edu}

关键词：Accounting standards ; IFRS ; Value relevance ; R&D ; Institutional factors ; Investor protection

刊名：Advances in Accounting

出版年：2016

7.The economic consequences of IFRS adoption: Evidence from New Zealand

作者：Muhammad Nurul Houqe^a ; ^{noor.houqe@vuw.ac.nz" class="auth_mail" title="E-mail the corresponding author} (Senior Lecturer) ; Reza M. Monem^b ; ^{r.monem@griffith.edu.au" class="auth_mail" title="E-mail the corresponding author} (Associate Professor) ; Tony van Zijl^a ; ^{vanZijl@vuw.ac.nz" class="auth_mail" title="E-mail the corresponding author} (Professor)

关键词：Cost of equity capital ; IFRS adoption ; Economic consequences ; New Zealand

刊名：Journal of International Accounting, Auditing and Taxation

出版年：2016

8.The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia

作者：Humayun Kabir ; ^{humayun.kabir@aut.ac.nz} ; Asheq Rahman

关键词：Goodwill impairment ; IFRS ; Corporate governance ; Accounting discretion ; Australia

刊名：Journal of Contemporary Accounting & Economics

出版年：2016

9.Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements

作者：Kingsley O. Olibe ; ^{olibeko@ksu.edu" class="auth_mail" title="E-mail the corresponding author}

关键词：International Financial Reporting Standards (IFRS) versus US GAAP ; Trading and price responses ; Information content

刊名：International Journal of Accounting

出版年：2016

10.Adoption of the International Financial Reporting Standards (IFRS) on companies‿financing structure in emerging economies

作者：Marco Auré ; lio dos Santos ^{marcoasantos@fearp.usp.br" class="auth_mail" title="E-mail the corresponding author} ; Luiz Paulo Lopes Fá ; vero ; ^{lpfavero@usp.br" class="auth_mail" title="E-mail the corresponding author} ; Luiz Fernando Distadio ^{distadio@usp.br" class="auth_mail" title="E-mail the corresponding author}

关键词：IFRS ; Financing structure ; Multilevel models ; Emerging market firms

刊名：Finance Research Letters

出版年：2016

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