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International accounting standards, IAS, IFRS, fair value accounting
market efficiency, asset bubbles, financial crisis
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conditional conservatism, asymmetric timeliness, earnings
Conditional conservatism, Timely loss recognition, Basu model, Returns-earnings regressions, Earning respnse coefficients, Market-to-book ratio
Asia, Hong Kong, Malaysia, Singapore, Thailand, International Accounting Standards, information asymmetry, Financial reporting quality, transparency, timeliness, conservatism
Earnings quality; conservatism; loss recognition; private firms; economics of accounting standards; earnings time series; accruals.
Earnings quality, conservatism, loss recognition, private firms, economics of accounting standards, earnings time series, accruals
financial reporting, accounting, research design
IPO, earnings management, conservatism, earnings quality
earnings management, value relevance, earnings informativeness
Bonds, Contractibility, Debt Covenants, Fair Value Accounting, IFRS, Loans, Transparency
accruals, timely recognition, gain/loss recognition, accruals model
Ball-Brown, earnings, usefulness, timeliness, anomalies, event study
earnings, timeliness, analyst forecasts, management forecasts, efficiency
reporting quality, association studies, conservatism, timeliness, international
mark-to-market accounting, fair value, trading securities, banks, information asymmetry
Gross profitability, operating profitability, asset pricing, deflators, earnings anomalies
Aggregate earnings, aggregate returns, excess volatility, anomalies
Earnings factors, aggregate returns, SUE, market-to-book, systematic risk, cash-flow news, asset pricing
Operating profitability, Accruals, Cash flows, Anomalies, Asset pricing
Voluntary disclosures, earnings announcements, confirmation hypothesis
Aggregate Earnings, Aggregate Returns, Asset Pricing, Earnings-Returns Relation
Earnings, Share prices, Event Study
G11, G12, M41
Conceptual Framework, Contracting, Enforcement, Fair Value, IFRS, Stewardship, Transparency, Unintended Consequences
International accounting, IFRS, replication, research design
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