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Your search keyword '"Ya-Wen Yang"' showing total 9 results
Start Over Author "Ya-Wen Yang" Journal journal of corporate accounting & finance
9 results on '"Ya-Wen Yang"'

1. Does Multistandard Reporting Affect Analysts' Forecasts?

Author

Ya-wen Yang and Elaine Henry

Subjects
business.industry, Accounting, Commission, business, International Financial Reporting Standards, Affect (psychology), General Economics, Econometrics and Finance
Abstract

In 2007, the Securities and Exchange Commission eliminated the reconciliation requirement for non-U.S. companies that report using International Financial Reporting Standards. Has this affected the accuracy of analysts' forecasts for these companies? The authors conducted a study to find out. © 2013 Wiley Periodicals, Inc.

Published
2012

2. The recent credit crunch and GAAP

Author

Elaine Henry, Ya-wen Yang, and Oscar J. Holzmann

Subjects
Accounting, Credit crunch, Financial system, Business, General Economics, Econometrics and Finance
Published
2008

3. Business combinations: Accounting standards converge

Author

Ya-wen Yang, Oscar J. Holzmann, and Elaine Henry

Subjects
Business combinations, business.industry, Accounting, Fair value, Management accounting, Financial accounting, business, General Economics, Econometrics and Finance, Accounting standard
Published
2008

4. Recent FASB staff positions

Author

Elaine Henry, Oscar J. Holzmann, and Ya-wen Yang

Subjects
Accounting, General Economics, Econometrics and Finance
Published
2008

5. Tracking the lease accounting project

Author

Oscar J. Holzmann, Ya-wen Yang, and Elaine Henry

Subjects
Lease, business.industry, Accounting, Operations management, Business, Tracking (education), General Economics, Econometrics and Finance
Published
2007

6. Accounting for Convertible Debt Instruments

Author

Oscar J. Holzmann, Ya-wen Yang, and Elaine Henry

Subjects
business.industry, Accounting, Financial system, Business, Internal debt, Debt levels and flows, Convertible bond, General Economics, Econometrics and Finance
Published
2007

7. Financial statement impact of SFAS 158

Author

Ya-wen Yang, Oscar J. Holzmann, and Elaine Henry

Subjects
business.industry, Accounting, business, General Economics, Econometrics and Finance, Financial statement
Published
2007

8. Fair value measurements: The next step

Author

Ya-wen Yang, Elaine Henry, and Oscar J. Holzmann

Subjects
Accounting, Fair value, Statistics, General Economics, Econometrics and Finance, Mathematics
Published
2007

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