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International Accounting eJournal

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Viewing: 3,001 - 3,028 of 3,028 papers

3001.

Using Cultural Mindsets to Reduce Cross-National Auditor Judgment Differences

Contemporary Accounting Research, Forthcoming
Posted: 16 Oct 2019
Accepted Paper Series
University of Nevada, Las Vegas and University of Massachusetts Amherst

Multiple version iconThere are 2 versions of this paper

3002.

Valuation in Public Sector Agencies: Impact on Financial Reporting Through the Implementation of International Financial Standards: Focus on Canadian Workers Compensation Boards

Journal of Financial Management and Analysis, Vol. 22, No. 1, January - June 2009
Posted: 09 Oct 2009
Accepted Paper Series
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Saint Mary's University
3003.

Valuation: The Influence of the German Rules for Taxation of Equity-Distributions

Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 76, No. 9, pp. 867-901, 2006
Posted: 01 Apr 2010
Accepted Paper Series
University of Augsburg and affiliation not provided to SSRN
3004.

Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence

European Accounting Review, Forthcoming
Posted: 29 May 2013 Last Revised: 02 Oct 2017
Accepted Paper Series
American University of Sharjah - School of Business and Management, Baruch College - CUNY and University of Calgary - Haskayne School of Business
3005.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Accepted Paper Series
Seoul National University - College of Business Administration, City University of Hong Kong and University of Massachusetts Boston
3006.

Value Relevance of Earnings, Book Value and Dividends in an Emerging Capital Market: Kuwait Evidence

Global Finance Journal, Vol. 23, No. 3, 2012
Posted: 22 Jan 2018
Accepted Paper Series
Gulf University for Science and Technology (GUST), Gulf University for Science and Technology (GUST) and American University of Kuwait
3007.

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Forthcoming
Posted: 10 Nov 2009
Accepted Paper Series
Virginia Tech, University of Oklahoma and Korea University

Multiple version iconThere are 2 versions of this paper

3008.

Value Relevance of IFRS Mandatory Disclosure Requirements

Journal of Applied Accounting Research, Vol. 15. Issue 1, 2014 (Highly Commended Paper of 2014)
Posted: 07 Jan 2011 Last Revised: 21 May 2015
Accepted Paper Series
University of Glasgow - Accounting and Finance Group and University of Stirling
3009.

Value Relevance of Multinationality: Evidence from Korean Firms

Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 111-149, 2015
Number of pages: 39 Posted: 08 Apr 2015
Accepted Paper Series
Chonbuk National University - College of Business Administration, Chonbuk National University - College of Business Administration and Southern Illinois University at Carbondale - Department of Finance
3010.

Value Relevance of R&D in the UK after IFRS Mandatory Implementation

Applied Financial Economics, Vol. 21, No. 13, 2011
Posted: 29 Jun 2010 Last Revised: 24 Jun 2011
Accepted Paper Series
University of Bath - School of Management and University of Glasgow - Accounting and Finance Group
3011.

Valuing Emerging Market Equities - The Empirical Evidence

Journal of Applied Finance, Fall/Winter 2011, Volume 21, Issue 2, pp. 123-141, Pace University Finance Research Paper No. 2012/11
Posted: 08 Aug 2012
Accepted Paper Series
Pace University - Lubin School of Business
3012.

Voluntarily IFRS Adoption by European Unlisted Firms: Impact on Earnings Quality and Cost of Debt

International Journal of Accounting, Forthcoming
Posted: 02 Jul 2019
Accepted Paper Series
Bocconi University - Department of Accounting and International University of Monaco (IUM)
3013.

Voluntary Corporate Social Responsibility Reporting and Financial Statement Auditing in China

Journal of Contemporary Accounting and Economics, 2017
Posted: 06 Jul 2017
Accepted Paper Series
Deakin University, Deakin University and Deakin University - Department of Accounting
3014.

Voluntary Disclosure in the Annual Reports of an Emerging Country: The Case of Qatar

Advances in Accounting; Incorporating International Advances in Accounting, Vol. 25, pp. 255-265, 2009
Posted: 26 Dec 2009
Accepted Paper Series
affiliation not provided to SSRN and Qatar University College of Business
3015.

Voluntary Disclosure of Accounting Ratios and Firm-Specific Characteristics: The Case of GCC

Journal of Financial Reporting and Accounting "Forthcoming"
Posted: 11 Jan 2020
Accepted Paper Series
American University of Kuwait, The American University of Kuwait - College of Business & Economics and Yarmouk University
3016.

What Determines Managers' Perceptions of Cash Flow Forecasting Quality? Evidence from a Multinational Corporation

Journal of International Financial Management & Accounting, Vol. 27, Issue 3, pp. 298-346, 2016
Number of pages: 49 Posted: 09 Sep 2016
Accepted Paper Series
WHU - Otto Beisheim School of Management, Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia and University of Giessen
3017.

What Drives Cross-Segment Diversity in Returns and Risks? Evidence from Japanese and U.S. Firms

The International Journal of Accounting, Vol. 45, pp. 44-76, 2010
Posted: 17 Apr 2010
Accepted Paper Series
Helsinki School of Economics, Aalto University School of Business and Aalto University School of Economics
3018.

What is the Effect of China's SOX-Act?

Posted: 26 Jan 2010 Last Revised: 09 Feb 2010
Working Paper Series
Peking University - Guanghua School of Management and Winona State University
3019.

What is the Role of Auditing Firm in M&A Activity?

Posted: 20 Nov 2009 Last Revised: 01 Mar 2010
Working Paper Series
Winona State University, Peking University - Guanghua School of Management and affiliation not provided to SSRN
3020.

Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?

Journal of International Accounting Research, Forthcoming, This paper is a significantly revised version of the paper titled "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties", and which was known as CentER Discussion Paper Series No. 2010-112.
Posted: 09 Nov 2010 Last Revised: 18 Aug 2017
Accepted Paper Series
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus
3021.

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

Journal of Business Ethics, 152(2), 573-588 (2018)
Posted: 06 Jun 2019
Accepted Paper Series
University of Pattimura - Economic and Accounting Department and Hamburg University of Technology (TUHH)
3022.

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Accepted Paper Series
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

Multiple version iconThere are 3 versions of this paper

3023.

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Accepted Paper Series
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

Multiple version iconThere are 3 versions of this paper

3024.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

3025.

Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States

International Journal of Auditing, Vol. 24, Issue 1, pp. 24-36, 2020
Number of pages: 13 Posted: 23 May 2020
Accepted Paper Series
affiliation not provided to SSRN and UNC Charlotte
3026.

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Accepted Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management

Multiple version iconThere are 2 versions of this paper

3027.

Why Haven’t U.S. GAAP and IFRS on Insurance Contracts Converged? Evidence from an Unsuccessful Joint Project

Journal of Contemporary Accounting & Economics, 2019.
Posted: 25 Jul 2019 Last Revised: 15 Aug 2019
Accepted Paper Series
Miami University of Ohio
3028.

Why the Tax Compliance Costs of Large Companies in Indonesia are Low Compared to Other Countries: Empirical Evidence

Australian Tax Forum, Vol. 29(1), 2014
Number of pages: 24 Posted: 03 Jun 2014
Accepted Paper Series
Curtin University - Centre for Research in Applied Economics and Curtin University