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机译:无形资产,IFRS和分析师的收益预测
Department of Accounting and Finance, Monash University, Caulfield East, Victoria 3145, Australia;
Department of Accounting and Business Information Systems, University of Melbourne, Victoria 3010, Australia;
College of Business and Economics, Australian National University, Canberra, Australian Capital Territory 0200, Australia;
School of Accountancy, Central University of Finance and Economics, Haidian District, Beijing 100081, China;
analysts' forecasts; international financial reporting standards; intangible assets;
机译:预测现金流量对增进分析师自身收益预测的影响:国际证据和IFRS采用的效果
机译:根据IAS 36资产减值和IAS 38无形资产进行的强制性披露:价值相关性及其对分析师预期的影响
机译:收入承认实现分析师收入预测的共识,营业收入和净收入:实施IFRS 15的作用。波兰的证据
机译:盈余管理是否达到分析师的预期? —中国上市公司业绩意外的角度
机译:围绕中期收益公告的分析师年度收益预测修订(财务分析)。
机译:石油收益不确定性的宏观经济影响:分析师预测的新证据
机译:IFRS采用,分析师盈利预测和执法:东盟加盟案例研究