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Are IFRS-based and US GAAP-based accounting amounts comparable?

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93

Persistent link: https://www.econbiz.de/10009569322

Accounting standards : the "too difficult" box : the next big accounting issue?

Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577

Persistent link: https://www.econbiz.de/10013362787

Evolution in value relevance of accounting information

Barth, Mary E.; Li, Ken; McClure, Charles - 2018

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined value relevance from 1962 to 2014. We...

Persistent link: https://www.econbiz.de/10011870279

Discussion of "Financial reporting for employee stock options : liabilities or equity"

Peasnell, Ken V. - In: Review of accounting studies 18 (2013) 3, pp. 683-691

Persistent link: https://www.econbiz.de/10010200103

Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R"

Christensen, Theodore E. - In: Review of accounting studies 17 (2012) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10009616266

Why do pro forma and street earnings not reflect changes in GAAP? : evidence from SFAS 123R

Barth, Mary E.; Gow, Ian D.; Taylor, Daniel J. - In: Review of accounting studies 17 (2012) 3, pp. 526-562

Persistent link: https://www.econbiz.de/10009616270

Evolution in value relevance of accounting information

Barth, Mary E.; Li, Ken; McClure, Charles - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014234190

Research, Standard Setting, and Global Financial Reporting

Barth, Mary E. - In: Foundations and Trends(R) in Accounting 1 (2007) 2, pp. 71-165

The objective of this paper is to aid researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. The mission of the International Accounting Standards Board (IASB) is to develop a single set of...

Persistent link: https://www.econbiz.de/10010693691

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