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Empirical Evidence on Jurisdictions that Adopt IFRS
Hope, Ole-Kristian - 2006
the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is …
Persistent link: https://www.econbiz.de/10012735203
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Large Shareholders and Accounting Research
Hope, Ole-Kristian - 2012
Large shareholders are a potentially very important element of firms' corporate governance system. Whereas analytical research is typically vague on who these large shareholders are, in practice there are important variations in the types of large owners (and the different types of large owners...
Persistent link: https://www.econbiz.de/10013108267
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Large Shareholders and Accounting Research
Hope, Ole-Kristian - 2013
Large shareholders are a potentially very important element of firms' corporate governance system. Whereas analytical research is typically vague on who these large shareholders are, in practice there are important variations in the types of large owners (and the different types of large owners...
Persistent link: https://www.econbiz.de/10013087158
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Differences between Domestic Accounting Standards and IAS : Measurement, Determinants and Implications
Hope, Ole-Kristian - 2013
This study analyzes determinants and effects of differences between Domestic Accounting Standards (DAS) and … International Accounting Standards (IAS). We use an extensive list of differences between DAS and IAS to create two indices, absence … and divergence. Absence measures the extent to which the rules regarding certain accounting issues are missing in DAS but …
Persistent link: https://www.econbiz.de/10012754362
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Bonding to the Improved Disclosure Environment in the United States : Firms' Listing Choices and Their Capital Market Consequences
Hope, Ole-Kristian - 2013
This paper examines whether the current reporting and disclosure requirements for foreign registrants in the United States affect foreign firms' decisions to list on a U.S. exchange. We find that while firms from a weak disclosure environment are more likely to cross-list and either trade...
Persistent link: https://www.econbiz.de/10012711582
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Differences between Domestic Accounting Standards and IAS : Measurement, Determinants and Implications
Hope, Ole-Kristian - 2013
This study analyzes determinants and effects of differences between Domestic Accounting Standards (DAS) and … International Accounting Standards (IAS). We use an extensive list of differences between DAS and IAS to create two indices, absence … and divergence. Absence measures the extent to which the rules regarding certain accounting issues are missing in DAS but …
Persistent link: https://www.econbiz.de/10012711841
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Empirical Evidence on Jurisdictions that Adopt IFRS
Hope, Ole-Kristian - 2007
the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is …
Persistent link: https://www.econbiz.de/10012778468
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Pricing and Mispricing Effects of SFAS 131
Hope, Ole-Kristian - 2008
We investigate the effects of the introduction of Statement of Financial Accounting Standards No. 131 (SFAS 131) on the …
Persistent link: https://www.econbiz.de/10012772753
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Culture and Auditor Choice : A Test of the Secrecy Hypothesis
Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; Yoo, … - 2008
The purpose of this study is to investigate whether firms' auditor choice relates to national culture. We construct a novel measure of secretiveness based on Hofstede's (1980) cultural factors. Using a very large sample of firms from 37 countries and controlling for a number of firm- and...
Persistent link: https://www.econbiz.de/10014219993
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Auditor Independence in a Private Firm and Low Litigation Risk Setting
Hope, Ole-Kristian - 2009
We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms, for which the risk of auditor reputation loss is lower than for publicly traded firms, and (2) in a low litigation environment (i.e.,...
Persistent link: https://www.econbiz.de/10012765772