52279

Elizabeth A. Gordon

Revista Contabilidade & Finanças

GORDON, E.Avanços e Oportunidades na Pesquisa Contábil Internacional . Revista Contabilidade & Finanças, v. 30, n. 79, p. 9-13, 2019.

Gordon, E.(2019). Avanços e Oportunidades na Pesquisa Contábil Internacional . Revista Contabilidade & Finanças, 30(79), 9-13.

10.1590/1808-057x201990290

https://www.spell.org.br/documentos/ver/52279/avancos-e-oportunidades-na-pesquisa-contabil-internacional-/i/pt-br

Editorial

Português

African Development Bank, Asian Development Bank, InterAmerican Development Bank, World Bank Group; International Federation of Accountants. (2013). PAO Global Development Report: MOSAIC - The Memorandum of Understanding to Strengthen Accountancy and Improve Collaboration. www.adb.org/publications/paoglobal-development-report

Ball, R.; Kothari, S.; Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting & Economics, 29(1), 1-51.

Barth, M. E.; Landsman, W. R.; Lang, M.; Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting & Economics, 54(1), 68-93. doi: 10.1016/j.jacceco.2012.03.001

Burnett, B. M.; Gordon, E. A.; Jorgensen, B. N.; Linthicum, C. L. (2015). Earnings quality: evidence from Canadian firms’ choice between IFRS and US GAAP. Accounting Perspectives, 14(3), 212-249. doi: 10.1111/1911-3838.12051

Cheng, A. C. S.; Jing, W.; Wei, S. X. (2015). State ownership and earnings management around initial public offerings: evidence from China. Journal of International Accounting Research, 14(2), 89-116. doi: 10.2308/jiar-51193

Chen, L.; Ng, J.; Tsang, A. (2015). The effect of mandatory IFRS adoption on international cross-listings. Accounting Review, 90(4), 1395-1435. doi: 10.2308/accr-50982

Chih-Ying, C.; Chen, P. F.; Qinglu, J. (2015). Economic freedom, investment flexibility, and equity value: a crosscountry study. Accounting Review, 90(5), 1839-1870. doi: 10.2308/accr-51034

Gordon, E. A. (2001). Accounting for changing prices: the value relevance of historical cost, price level and replacement cost accounting in Mexico. Journal of Accounting Research, 39(1), 177-200.

Gordon, E. A.; Greiner, A.; Kohlbeck, M. J.; Lin, S.; Skaife, H. (2013). Challenges and opportunities in cross-country accounting research. Accounting Horizons, 27(1), 141-154. doi: 10.2308/acch-50301

Gordon, E. A.; Henry, E.; Jorgensen, B.; Linthicum, C. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22(2), 839-872. doi: 10.1007/s11142-017-9387-1

Gordon, E. A.; Hsu, H. (2018). Tangible long-lived asset impairments and future operating cash flows under US. GAAP and IFRS. Accounting Review, 93(1), 187-211. doi: 10.2308/accr-51815

Gordon, E. A.; Joos, P. R. (2004). Unrecognized deferred taxes: evidence from the UK. Accounting Review, 79(1), 97-124.

Gordon, E. A.; Street, D. L. (2013). Building IASB research capacity: a commentary. Journal of International Financial Management & Accounting, 24(2), 176-201. doi: 10.1111/ jifm.12009

IFRS Foundation. (2017). Why we work with academics. https://www.ifrs.org/academics/

Kun-Chih, C.; Qiang, C.; Ying Chou, L.; Yu-Chen, L.; Xing, X. (2016). Financial reporting quality of Chinese reverse merger firms: the reverse merger effect or the weak country effect? Accounting Review, 91(5), 1363-1390. doi: 10.2308/ accr-51376

Lima, V. S.; Lima, G. A. S. F.; Gotti, G. (2018). Effects of the adoption of IFRS on the credit market: evidence from Brazil. International Journal of Accounting, 53(2), 77-101. doi: 10.1016/j.intacc.2018.04.001

Marton, J.; Runesson, E. (2015). Determinants of principlesbased mandatory disclosures. (Documento de Trabalho). Gothenburg: University of Gothenburg.

Schipper, K. (2017). Policy-relevant research: financial reporting standard setting. Presentation at the 2017 IAAER Paper Development Workshop. KwaZulu-Natal: Southern African Accounting Association.

Shima, K. M.; Gordon, E. A. (2011). IFRS and the regulatory environment: the case of US investor allocation choice. Journal of Accounting & Public Policy, 30(5), 481-500. doi: 10.1016/j.jaccpubpol.2011.07.001

Venter, E. R.; Gordon, E. A.; Street, D. L. (2018). The role of accounting and the accountancy profession in economic development: a research agenda. Journal of International Financial Management & Accounting, 29(2), 195-218. doi: 10.1111/jifm.12080