of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub … widely agreed that asymmetric timely earnings increase the contractual efficiency of accounting information, I first test … whether firms with more asymmetric timely earnings produce more valuation-useful financial accounting information. Second, I …

With this study we are the first to systematically compare today’s two major counterparts as a source of accounting and …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory …

accounting journals. Second, I construct a benchmark classification system to measure the performance of different systems and …