Journal of International Accounting Research Volume 14, No. 2, 2015

Edition

Volume 14, No. 2, 2015

ISBN/ISSN

15426297

Collation

-

Series Title

1. Product Market Competition, Legal Institutions, and Accounting Conservatism 2. Discussion of Product Market Competition, Legal Institutions, and Accounting Conservatism 3. The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption 4. Discussion of The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption 5. State Ownership and Earnings Management around Initial Public Offerings: Evidence from China 6. Discussion of State Ownership and Earnings Management around Initial Public Offerings: Evidence from China 7. How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market 8. Discussion of How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market 9. Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms 10. Discussion of Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms 11. Foreign Ownership and Real Earnings Management: Evidence from Japan 12. Discussion of Foreign Ownership and Real Earnings Management: Evidence from Japan COMMENTARIES 1. Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards. 2. Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education

Call Number

J 657.05 JOU Vol.14