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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences

Daske, Holger - 2011

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidity...

Persistent link: https://www.econbiz.de/10012756518

Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences

Daske, Holger - 2011

Persistent link: https://www.econbiz.de/10012714340

Mandatory IFRS Reporting and Changes in Enforcement

Christensen, Hans Bonde - 2015

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Persistent link: https://www.econbiz.de/10013037124

Mandatory IFRS Reporting and Changes in Enforcement

Christensen, Hans Bonde - 2013

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Persistent link: https://www.econbiz.de/10013072080

Capital Market Effects of Mandatory IFRS Reporting in the EU : Empirical Evidence

Hail, Luzi - 2011

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for member countries of the European Union in 2005 and an empirical analysis of the associated capital-market effects. In the empirical analysis, we focus on the effects on firms' costs...

Persistent link: https://www.econbiz.de/10013134136

Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Daske, Holger - 2013

This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new...

Persistent link: https://www.econbiz.de/10013085326

Adopting a Label : Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Daske, Holger - 2013

Persistent link: https://www.econbiz.de/10013092806

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards

Hail, Luzi - 2011

U.S. accounting standards, and outline opportunities for future research on global accounting standards and regulation …. We start with a general discussion of the standard-setting process in accounting and how a U.S. switch to IFRS might … affect worldwide competition among accounting standards and standard setters. We discuss potential political ramifications of …

Persistent link: https://www.econbiz.de/10013132218

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I) : Conceptual Underpinnings and Economic Analysis

Hail, Luzi - 2011

benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance and economics, we … and present several scenarios for the future evolution of U.S. accounting standards in light of the current global …

Persistent link: https://www.econbiz.de/10013132954

Reproducibility in Accounting Research : Views of the Research Community

Hail, Luzi - 2020

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

Persistent link: https://www.econbiz.de/10012839580