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Foreign Currency Translation
2 references·4 citing·20 second hop
Foreign Currency Translation (2002)Foreign Currency TranslationComparative International Accounting (2003)Comparative International Acc…ACCOUNTING AND BUSINESS RESEARCH (1992)ACCOUNTING AND BUSINESS RESEA…The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review (2015)The IASB's Discussion Paper o…Stock Markets, Derivatives Markets, and Foreign Exchange Markets (2014)Stock Markets, Derivatives Ma…The impact of hedging with derivative instruments on reported earnings volatility (2012)The impact of hedging with de…What Does “Materiality” Really Mean? (2002)What Does “Materiality” Reall…Materiality (1964)Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds (1989)Evidence on Auditor and Investor Materiality Thresholds Resulting From Equity-For-Debt Swaps. (1998)Auditors’ application of materiality: insight from the UK (2022)The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry (2022)Common risk factors in the returns on stocks and bonds (1993)Debt covenant violation and manipulation of accruals (1994)The economic implications of corporate financial reporting (2005)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Essays in Positive Economics (1954)Essays in Positive Economics. (1954)The Use of Foreign Currency Derivatives and Firm Market Value (2001)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The True and Fair View Requirement: Impact on and of the Fourth Directive (1993)The use and perceived importance of annual reports by investment analysts in the Netherlands (1993)Institutional perspectives on cost allocations: integration and extension (2002)
this work references cited by second hop

References

  • 2003Comparative International Accounting720 cited
  • 1992ACCOUNTING AND BUSINESS RESEARCH114 cited

Cited by

  • 2002What Does “Materiality” Really Mean?27 cited
  • 2012The impact of hedging with derivative instruments on reported earnings volatility19 cited
  • 2014Stock Markets, Derivatives Markets, and Foreign Exchange Markets17 cited
  • 2015The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review15 cited

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