We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB …

. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical … statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP … of drawing direct conclusions about the SEC's proposal based on this research, there is adequate evidence that both IFRS …

We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB …

do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to …

How do firms repair their reputations after a serious accounting restatement? To answer this question, we review firms …

's public statements on what constitutes good accounting, governance and investing practices and (ii) whether these practices … preferred accounting, disclosure and compensation policies, but unlikely to follow the board-related governance practices that …, Buffett does not appear to be especially influential in the subsequent accounting, governance and investing decisions of …

earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of the …