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| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
|---|---|---|---|
| 1 |
Material Type: Artigo
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Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?Li, SiqiThe Accounting review, 2010-03, Vol.85 (2), p.607-636 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
| 2 |
Material Type: Artigo
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Relevance of Differences between Net Income based on IFRS and Domestic Standards for European FirmsBarth, Mary E. ; Landsman, Wayne R. ; Young, Danqing ; Zhuang, ZiliJournal of business finance & accounting, 2014-04, Vol.41 (3-4), p.297-327 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
| 3 |
Material Type: Artigo
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IFRS reporting, firm-specific information flows, and institutional environments: international evidenceKim, Jeong-Bon ; Shi, HainaReview of accounting studies, 2012-09, Vol.17 (3), p.474-517 [Periódico revisado por pares]Boston: Springer USTexto completo disponível |
| 4 |
Material Type: Artigo
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Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?Kim, Yongtae ; Li, Haidan ; Li, SiqiJournal of accounting & economics, 2012-02, Vol.53 (1-2), p.249-270 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
| 5 |
Material Type: Artigo
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The impact of the institutional environment on the value relevance of fair valuesFiechter, Peter ; Novotny-Farkas, ZoltánReview of accounting studies, 2017-03, Vol.22 (1), p.392-429 [Periódico revisado por pares]New York: Springer USTexto completo disponível |
| 6 |
Material Type: Artigo
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The voluntary adoption of International Financial Reporting Standards and loan contracting around the worldKim, Jeong-Bon ; Tsui, Judy S. L. ; Yi, Cheong H.Review of accounting studies, 2011-12, Vol.16 (4), p.779-811 [Periódico revisado por pares]Boston: Springer USTexto completo disponível |
| 7 |
Material Type: Artigo
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Institutional Investors' Reaction to SEC Concerns about IFRS and US GAAP ReportingGietzmann, Miles B. ; Isidro, HelenaJournal of business finance & accounting, 2013-09, Vol.40 (7-8), p.796-841 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
| 8 |
Material Type: Artigo
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Changes in value relevance of accounting information upon IFRS adoption: evidence from AustraliaChalmers, Keryn ; Clinch, Greg ; Godfrey, Jayne MAustralian journal of management, 2011-08, Vol.36 (2), p.151-173 [Periódico revisado por pares]London, England: SAGE PublicationsTexto completo disponível |
| 9 |
Material Type: Artigo
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Intangible assets, IFRS and analysts' earnings forecastsChalmers, Keryn ; Clinch, Greg ; Godfrey, Jayne M. ; Wei, ZiAccounting and finance (Parkville), 2012-09, Vol.52 (3), p.691-721 [Periódico revisado por pares]Oxford, UK: Blackwell Publishing LtdTexto completo disponível |
| 10 |
Material Type: Artigo
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International financial reporting standards and experts' perceptions of disclosure qualityDaske, Holger ; Gebhardt, GüntherAbacus (Sydney), 2006-09, Vol.42 (3-4), p.461-498 [Periódico revisado por pares]Melbourne, Australia: Blackwell Publishing AsiaTexto completo disponível |
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