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Browsing by Author "Lin, H."
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, H.; Paananen, Mari (2011)We examine and compare the valuation properties of earnings and book value of equity under international accounting standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during ... -
The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany
Paananen, M.; Lin, H. (2009)We examine the characteristics of accounting amounts using a sample of German companies reporting under International Accounting Standards (IAS) during 2000-2002 (IAS period), and International Financial Reporting Standards ... -
The Development of Accounting Quality of IAS and IFRS Over Time: the case of Germany.
Paananen, M.; Lin, H. (American Accounting Association, 2008)We examine the characteristics of accounting amounts using a sample of German companies reporting under IAS during 2000-2002 (IAS period), and IFRS during 2003- 2004 (IFRSvoluntary period) and 2005-2006 (IFRSmandatory ...