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THE INFLUENCE OF A DIFFERENT ACCOUNTING SYSTEM ON INFORMATIVE VALUE OF SELECTED FINANCIAL RATIOS
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THE INFLUENCE OF A DIFFERENT ACCOUNTING SYSTEM ON INFORMATIVE VALUE OF SELECTED FINANCIAL RATIOS (2012)THE INFLUENCE OF A DIFFERENT ACCOUNTING S…Financial Accounting: Information for Decisions (2013)Financial Accounting: Informa…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2010)Principles-Based versus Rules…Can financial statement analysis beat consensus analysts’ recommendations? (2010)Can financial statement analy…The usefulness of accounting estimates for predicting cash flows and earnings (2009)The usefulness of accounting …Financial accounting and reporting (2006)Financial accounting and repo…The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings (2005)The Usefulness of Accounting …Comparative International Accounting (2005)Comparative International Acc…Financial Accounting: An International Introduction (2004)Financial Accounting: An Inte…Financial Accounting: An International Introduction (2003)Financial Accounting: An Inte…Accounting classification and the international harmonisation debate — an empirical investigation (2001)Accounting classification and…Financial Accounting and Reporting (1985)Financial Accounting and Repo…Comparative International Accounting (1981)Comparative International Acc…Accounting: An Introduction (1977)Accounting: An IntroductionAccounting: An Introduction (1968)Accounting: An IntroductionThe Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The theory and practice of corporate finance: evidence from the field (2001)Earnings management and corporate governance: the role of the board and the audit committee (2003)Audit Committee Characteristics and Restatements (2004)A Synthesis of Fraud-Related Research (2012)The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future (2019)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. (1983)Positive Accounting Theory (1985)Accounting Classification in the IFRS Era (2008)The Effects of IFRS 7 Adoption on Bank Disclosure in Europe (2009)A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures (2019)Changes in accrual properties and operating environment: Implications for cash flow predictability (2020)Detecting Earnings Management (2023)Implementing fair value accounting in the agricultural sector (2011)The darkening glass: Issues for translation of IFRS (2011)Mandatory IFRS adoption and the cost of debt in Italy and UK (2014)A conceptual study on brand valuation (2001)Unravelling the HRM–Performance Link: Value‐Creating and Cost‐Increasing Effects of Small Business HRM* (2006)Board composition and corporate social responsibility in an emerging market (2016)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)A New Approach to Depreciation (1987)Developing business customer engagement through social media engagement-platforms: An integrative S-D logic/RBV-informed model (2017)Biosecurity, crisis management, automation technologies and economic performance of travel, tourism and hospitality companies – A conceptual framework (2020)The distribution of earnings relative to targets in the European Union (2006)Issues affecting the development of an international accounting standard on financial instruments (2010)The Development of Accounting and Reporting in Ghana (2011)OPPORTUNITIES TO USE FINANCIAL SERVICES – “1 C PROGRAM” (2022)
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References

  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1981Comparative International Accounting672 cited
  • 2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions341 cited
  • 1985Financial Accounting and Reporting168 cited
  • 2001Accounting classification and the international harmonisation debate — an empirical investigation159 cited
  • 2009The usefulness of accounting estimates for predicting cash flows and earnings143 cited
  • 2004Financial Accounting: An International Introduction74 cited
  • 2005Comparative International Accounting73 cited
  • 1977Accounting: An Introduction65 cited
  • 2006Financial accounting and reporting60 cited
  • 2010Can financial statement analysis beat consensus analysts’ recommendations?57 cited
  • 2013Financial Accounting: Information for Decisions49 cited
  • 1968Accounting: An Introduction32 cited
  • 2003Financial Accounting: An International Introduction29 cited
  • 2005The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings24 cited

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