I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs …) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 … jurisdiction as well as the importance of IFRS for SMEs. I find significant variation across jurisdictions in my sample and …

accounting research. Causal inference requires identification of a theoretically predicted causal mechanism in a research setting … accounting. Also, the extent to which research designs are optimized for causal inference differs significantly between causal … empirical archival studies in the area of financial accounting and finance. I discuss potential reasons for this gap and make …

This study examines the nature of outliers in archival accounting research, and evaluates the merits and limitations of …

This study examines the nature of outliers in archival accounting research and evaluates the merits and limitations of …

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 … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …

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

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 … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …

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 …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … compliance incentives experience substantial increases in comparability. -- international accounting ; IFRS ; comparability …

We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using … transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that … firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first …