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Keywords: International Financial Reporting Standards
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Journal Articles
The Accounting Review (2015) 90 (2): 703–738.
Published: 01 March 2015
... development aid International Financial Reporting Standards World Bank In this study, we investigate the role of accounting and audit quality in the allocation of international development aid loans provided by the World Bank. Access to this aid is crucial for developing...
Journal Articles
The Accounting Review (2015) 90 (1): 265–299.
Published: 01 January 2015
.... Support for this project was provided by a PSC-CUNY award, jointly funded by The Professional Staff Congress and The City University of New York. Editor's note: Accepted by Bin Ke. July 2012 June 2014 2015 International Financial Reporting Standards crash...
Journal Articles
The Accounting Review (2014) 89 (4): 1365–1397.
Published: 01 July 2014
... Yat-sen University, University of Calgary, and Zhongnan University for helpful comments. Editor's note: Accepted by Morton Pincus. June 2012 January 2014 2014 initial public offerings International Financial Reporting Standards underpricing...