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Including estimates of the future in today's financial statements

Barth, Mary E. - 2006

Persistent link: https://www.econbiz.de/10003376643

Market Reaction to the Adoption of IFRS in Europe

Armstrong, Christopher S.; Barth, Mary E.; Jagolinzer, … - Harvard Business School, Harvard University - 2008

Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting … asymmetry, consistent with investors expecting net information quality benefits from IFRS adoption. We also find that the … IFRS in those countries. Finally, we find a positive reaction to IFRS adoption events for firms with high quality pre …

Persistent link: https://www.econbiz.de/10005754942

Commentary on prospects for global financial reporting

Barth, Mary E. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 154-167

Persistent link: https://www.econbiz.de/10011409866

How international accounting research influences policy and standard setting

Barth, Mary E. - In: Journal of international accounting research 17 (2018) 2, pp. 1-11

Persistent link: https://www.econbiz.de/10012137691

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

Fair value accounting : the eternal debate : AinE EAA symposium, May 2018

Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255

Persistent link: https://www.econbiz.de/10012177178

The contribution of bank regulation and fair value accounting to procyclical leverage

Amel-Zadeh, Amir; Barth, Mary E.; Landsman, Wayne R. - In: Review of accounting studies 22 (2017) 3, pp. 1423-1454

Persistent link: https://www.econbiz.de/10011743320

Commentary on prospects for global financial reporting

Barth, Mary E. - 2015

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …

Persistent link: https://www.econbiz.de/10011862091

The future of financial reporting : insights from research

Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 1, pp. 66-78

Persistent link: https://www.econbiz.de/10011965528