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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10009487339
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The evolution of global standards of accounting
Gebhardt, Günther - 1999
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still...
Persistent link: https://www.econbiz.de/10009767699
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A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards
Brennan, Niamh M. - 2013
This paper explores the extent to which there are significant differences in disclosure requirements under US, UK, international accounting standards. Previous research into international disclosure diversity has focused on an analysis of disclosure practices in different countries rather than...
Persistent link: https://www.econbiz.de/10013082706
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Harmonising Basel III and the Dodd Frank Act Through International Accounting Standards – Reasons Why International Accounting Standards Should Serve as 'Thermostats'
Ojo D Delaney PhD, Marianne - 2014
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability.The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences...
Persistent link: https://www.econbiz.de/10013066785
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Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project
Luthardt, Ulf M.T. - 2008
combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting …
Persistent link: https://www.econbiz.de/10012724291
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Transparency, Risk Management and International Financial Fragility
Draghi, Mario - 2003
Discussions of financial risk often fail to distinguish between risks that are consciously borne and those that are not. To understand the breeding conditions for financial crises the prime focus of concern should not be simply on large risk-taking per se, but on the unintended, or unanticipated...
Persistent link: https://www.econbiz.de/10012786498
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Transparency vs. Comparability : The Impact of Accounting Standards on Foreign Direct Investment
Sabin, Gregory - 2019
This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign … natural experiment resulting from Mexico's adoption of IFRS in 2012. Greater comparability (adoption of IFRS by both domestic … and foreign parties), controlling for transparency (adoption of IFRS by Mexico), increases FDI inflows as reported in …
Persistent link: https://www.econbiz.de/10012872181
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Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards
Eisenschmidt, Karsten - 2017
development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent …
Persistent link: https://www.econbiz.de/10012973424
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Developing International Accounting Standards — The SEC's 20-Year Journey (June 1995‒December 2015) : Part 2 (August 2006‒December 2015)
Roybark, Helen M. - 2016
Cross-border investment opportunities soared in the late 1980s and 1990s, resulting in a call to harmonize accounting standards. For the past twenty years, the U.S. Securities and Exchange Commission (SEC or Commission) has invested significant resources in support of achieving a high quality...
Persistent link: https://www.econbiz.de/10012986792
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Developing International Accounting Standards — The SEC's 20-Year Journey (June 1995‒December 2015) : Part 1 (June 1995‒August 2006)
Roybark, Helen M. - 2016
Cross-border investment opportunities soared in the late 1980s and 1990s, resulting in a call to harmonize accounting standards. For the past twenty years, the U.S. Securities and Exchange Commission (SEC or Commission) has invested significant resources in support of achieving a high quality...
Persistent link: https://www.econbiz.de/10012988018