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The hollow promise of an accounting standard setter
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009438133
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Consequences of disclosing clinical trial results : evidence from the food and drug administration amendments act
Bourveau, Thomas; Capkun, Vedran; Wang, Yin - 2020
We examine how the U.S. Food and Drug Administration Amendments Act (FDAAA) of 2007, which requires additional disclosures regarding clinical trial results, impacts information asymmetry between the disclosing pharmaceutical firm and capital market participants, the general public, academics,...
Persistent link: https://www.econbiz.de/10012295656
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The moderating effect of corporate governance on corporate social responsibility and information asymmetry : an empirical study of chinese listed companies
Alduais, Fahd; Almasria, Nashat Ali; Airout, Rana - In: Economies : open access journal 10 (2022) 11, pp. 1-23
regression analysis. The CSR disclosure scores are collected from the HX database by way of Hexun.com, while financial data are … squares (GLS). The current evidence shows that CSR disclosure reduces information asymmetry. In addition, the findings … positively affects the relationship between CSR disclosure and information asymmetry. Since the sample is derived from large …
Persistent link: https://www.econbiz.de/10013499466
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Digging deeper: uncovering constituent discourse in the International Accounting Standard setting process for the extractive industries
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2006
Purpose – The purpose of this paper is illuminate the way in which key constituents have influenced the process of setting an International Financial Reporting Standard (IFRS) for the extractive industries. Design/methodology/approach – Critical Discourse Analysis (CDA) is used to identify...
Persistent link: https://www.econbiz.de/10009438135
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The hollow promise of an accounting standard setter
Cortese, C. L.; Irvine, H. J.; Kaidonis, M. - 2007
Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...
Persistent link: https://www.econbiz.de/10009457643
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Extractive industries accounting and economic consequences: Past, present and future
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009
Accounting for the extractive industries has been a contested issue for decades as a result of a choice of different methods of costing available and the economic impacts of these methods on companies? financial results. When the International Accounting Standards Board (IASB) embarked on its...
Persistent link: https://www.econbiz.de/10009483400
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Investigating international accounting standard setting : the black box of IFRS 6
Cortese, Corinne; Irvine, Helen J. - 2010
This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...
Persistent link: https://www.econbiz.de/10009483460
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Powerful players : how constituents captured the setting of IFRS 6, a standard for the extractive industries
Cortese, Corinne; Irvine, Helen J.; Kaidonis, Mary - 2009
This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting standard setting process, using Critical Discourse Analysis...
Persistent link: https://www.econbiz.de/10009483495
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International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS : Theory and Implementation Practice
Mazijk, Rogier van - 2015
This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the impact on the financial statements. Current literature...
Persistent link: https://www.econbiz.de/10013039375
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Mineral resource accounting measures in Africa
Sopp, Louis Moussi; Leiman, Anthony - 2017
Persistent link: https://www.econbiz.de/10011990174