This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …

analyzed, as well as the level of understanding and experience with IFRS, and the perception of the accounting quality provided …This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in … Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their …

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the …, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following … IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes …

The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely … IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Prot and Loss (P&L) account under all three … regimes. Our results suggest that although IFRS 9 is less procyclical than the previous regulation (IAS 39), it is more …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting … Financial Reporting Standards (IFRS) from foreign-private issuers without reconciliation to U.S. GAAP (the SEC subsequently … the implementation of uniform standards and that compliance to IFRS or U.S. GAAP by foreign firms is a concern, foreign …