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European Accounting Review Volume 30, 2021 - Issue 2
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Articles

Effect of Mandatory IFRS Adoption on Accounting-Based Prediction Models for CDS Spreads

Pepa Kraft* HEC Paris, Jouy-en-Josas, France
,
Wayne R. Landsman** University of North Carolina, Chapel Hill, NCUSACorrespondence[email protected]
&
Zilu Shan* HEC Paris, Jouy-en-Josas, France
Pages 223-250 | Received 26 May 2017, Accepted 03 Apr 2020, Published online: 14 May 2020

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Romain Oberson. (2021) The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence. European Accounting Review 30:5, pages 959-987.
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Shijiao Cao & Jianqiong Wang. (2022) Longitudinal accounting comparability and bond credit spreads: Evidence from China. Accounting & Finance 63:2, pages 1953-1981.
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Justin Y. Jin, Kiridaran Kanagaretnam & Na Li. (2023) The Impact of FASB Staff Position APB 14-1 on Corporate Financing: A Debt Contracting Perspective. Journal of Risk and Financial Management 16:4, pages 213.
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Jeong‐Bon Kim, Jeff J. Wang & Eliza Xia Zhang. (2021) Does real earnings smoothing reduce investors’ perceived risk?. Journal of Business Finance & Accounting 48:9-10, pages 1560-1595.
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Akarsh Kainth & Ranik Raaen Wahlstrøm. (2021) Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies. Journal of Risk and Financial Management 14:3, pages 123.
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Muhammad Ikbal, Ardi Paminto, Irwansyah, Dio Caisar Darma, Yana Ulfah & Zainal Ilmi. (2020) Business and accounting standards that only support the capitalist interest: Critical thinking with institutional theory. Journal of Public Value and Administrative Insight 3:4, pages 153-162.
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