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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Journal article
Accounting Forum, 2022
Authors:  Zhang X(張旭)
Adobe PDF | Favorite |  | TC[WOS]:0 TC[Scopus]:0 | Submit date:2022/08/18
The bright side of investor sentiment: evidence from real activities manipulation Journal article
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2020,Volume: 27,Issue: 3,Page: 327-351
Authors:  Yi Si;  Chongwu Xia;  Endong Yang
Adobe PDF | Favorite |  | TC[WOS]:0 TC[Scopus]:0 | Submit date:2020/07/16
Earnings Management  Real Activities Manipulation  Investor Sentiment  
Differences in earnings management between firms using U.S. GAAP and IAS/IFRS Journal article
Review of Accounting and Finance, 2015,Volume: 13,Issue: 2,Page: 134-155
Authors:  Chunhui Liu;  Chun Yip Yuen;  Lee J. Yao;  Siew H. Chan
Favorite |  | TC[WOS]:0 TC[Scopus]:19 | Submit date:2019/09/04
Earnings Management  Ifrs  German Evidence  Us Gaap  
The Impact of Regulatory Enforcement and Audit upon IFRS Compliance – Evidence from China Journal article
European Accounting Review, 2010,Volume: 19,Issue: 4,Page: 665-692
Authors:  JEAN JINGHAN CHEN;  HAITAO ZHANG
Favorite |  | TC[WOS]:36 TC[Scopus]:37 | Submit date:2019/09/02