Work

Capital market reactions to earnings announcements: empirical evidence on the difference in the information content of IAS-based earnings and EC-Directives-based earnings

Year: 1996

Type: article

Source: European Accounting Review

DOI: 10.1080/09638189600000039

Author: Kurt V. Auer

Institution: Universität Innsbruck

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W1987516046

FWCI: 2.303

Cites: 19

Cited by: 66

Related to: 10