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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
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …
Persistent link: https://www.econbiz.de/10011405693
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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
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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/10012714340
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Public Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime
Gipper, Brandon - 2020
This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal year-ends, auditors, and the rollout of auditor...
Persistent link: https://www.econbiz.de/10012856104
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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
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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
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Different Approaches to Corporate Reporting Regulation : How Jurisdictions Differ and Why
Leuz, Christian - 2010
This paper discusses differences in countries' approaches to reporting regulation and explores the reasons why they exist in the first place as well as why they are likely to persist. I first delineate various regulatory choices and discuss the tradeoffs associated with these choices. I also...
Persistent link: https://www.econbiz.de/10013145399
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …
Persistent link: https://www.econbiz.de/10011932398
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Disclosure and the cost of capital : evidence from firms' responses to the Enron shock
Leuz, Christian; Schrand, Catherine - 2009
Persistent link: https://www.econbiz.de/10003835861