Advances in Accounting
Value relevance of loan loss provision components and the choice of model specification
Publication date: September 2022Source: Advances in Accounting, Volume 58Author(s): Ashish Pandey, Kousik Guhathakurta
Advances in Accounting
Principles-based standards and conditional accounting conservatism
Publication date: September 2022Source: Advances in Accounting, Volume 58Author(s): Gopal V. Krishnan, Jing Zhang
Advances in Accounting
Does mandatory IFRS adoption affect large and small public firms’ accounting quality differently? Evidence from Canada
Publication date: June 2022Source: Advances in Accounting, Volume 57Author(s): Gulraze Wakil, Karin A. Petruska
Advances in Accounting
Textual fundamentals in earnings press releases
Publication date: Available online 25 February 2022Source: Advances in AccountingAuthor(s): Ken Li
Advances in Accounting
Auditor rotation, key audit matter disclosures, and financial reporting quality
Publication date: Available online 28 February 2022Source: Advances in AccountingAuthor(s): Hsiao-Lun Lin, Ai-Ru Yen
Advances in Accounting
Editorial Board
Publication date: March 2022Source: Advances in Accounting, Volume 56Author(s):
Advances in Accounting
Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe
Publication date: March 2022Source: Advances in Accounting, Volume 56Author(s): Maria Elena Olante, Ugo Lassini
Advances in Accounting
Corporate life cycle, family firms, and earnings management: Evidence from Taiwan
Publication date: March 2022Source: Advances in Accounting, Volume 56Author(s): Xinmei Xie, Yu-Shan Chang, Min-Jeng Shiue
Advances in Accounting
The relevance of GAAP vs. non-GAAP net assets to creditors: An examination of the credit default swap market
Publication date: March 2022Source: Advances in Accounting, Volume 56Author(s): Kelsey R. Brasel, Mary S. Hill, Gary K. Taylor
Advances in Accounting
Effects of ASU 2016-13 and COVID-19 on banks’ loan loss allowances
Publication date: March 2022Source: Advances in Accounting, Volume 56Author(s): Allison K. Beck, Paul J. Beck