@incollection{, FC9FAF4D3196830B4C87FFDE4244E979 , author={{Dr. BekeJeno} and {Business and Management / Faculty of Business and Economics}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1161317 } @incollection{b0, , title={{Earnings quality in UK private firms}} , author={{ RBall } and { SLaksmann }} , journal={{Journal of Accounting and Economics}} 39 , year={2005} } @incollection{b1, , title={{Do acquirers manage earnings prior to share for share bid?}} , author={{ ABotsari } and { GMeeks }} , journal={{Journal of Business Finance and Accounting}} 35 , year={2008} } @incollection{b2, , title={{Financial reporting incentives for conservative accounting: the influence of legal and political institutions}} , author={{ RBushmann } and { JPiotroski }} , journal={{International Journal of Business and Management}} 27 , year={2006} } @book{b3, , title={{Mandatory IFRS on the economic Consequences}} , author={{ HDaske } and { LHail } and { CLeuz } and { RVerdi }} , year={2006} University of Chicago } @incollection{b4, , title={{Use of forecasts of earnings to estimate and compare cost of capital across regimes}} , author={{ PEaston }} , journal={{Journal of Business Finance & Accounting Research}} 2 23 , year={2006} } @incollection{b5, , title={{Financial Reporting Environments at International Capital Mobility}} , author={{ AGuenther } and { PYoung }} , journal={{Journal of Accounting Researches}} 08 , year={2008} } @incollection{b6, , title={{The postadoption effects of the implementation of International Financial Reporting Standards in Greece}} , author={{ GIatridis } and { SRouvolis }} , journal={{Journal of international accounting, auditing and taxation}} 19 1 , year={2010} } @incollection{b7, , title={{The Value Relevance of Accounting Income Reported by DAX-30}} , author={{ KJermakovicz } and { PKinsey } and { IWulf }} , journal={{Journal of International Financial Management & Accounting}} 18 3 , year={2007} , publisher={German Companies} } @book{b8, , title={{The impairment of purchased goodwill: effects on market value. Working Paper. Institute of Chartered Accountants in England and Wales}} , author={{ KLi } and { GMeeks }} , year={2006} , publisher={Centre for Business Performance} } @book{b9, , title={{Accounting standards and the economics of standards. Accounting and Business Research}} , author={{ GMeeks } and { PSwann }} , year={2009} 39 } @incollection{b10, , title={{A study of the impact of IFRS adoption has looked beyond the early adopters for evidence}} , author={{ POrmrod } and { PTaylor }} , journal={{Journal of Accounting}} 12 , year={2006} } @book{b11, , title={{International Accounting and Multinational Enterprises}} , author={{ LRadebaugh } and { SGray }} , year={2007} , address={London} , note={4th Edition} } @incollection{b12, , title={{Stock market driven acquisitions}} , author={{ ASchleifer } and { RVishny }} , journal={{Journal of Financial Economics}} 70 , year={2003} }