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Journal of accounting, auditing & finance, Tập 29, Số 2, 2014
Mục lục:
DòngNội dung
1The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets / Joanna Shuang Wu and Ivy Xiying Zhang
2Credit Risk and IFRS: The Case of Credit Default Swaps / Gauri Bhat, Jeffrey L. Callen, Dan Segal
3Are International Financial Reporting Standards–Based and U.S. GAAP–Based Accounting Amounts Comparable? Evidence From U.S. ADRs / Li Li Eng, Li Sun, Thanyaluk Vichitsarawong
4Auditor Independence Revisited / Anil Arya and Jonathan Glover