(SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of … suggests that such differences in financial reporting tend to persist in spite of harmonization efforts of accounting standards … association between accounting earnings and share prices post-1994, (2) an increased bid-ask spread post-1994, and (3) a decreased …

Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Bruce Blonigen, Outside Member, Economics … (IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the …

-term risks, the long-term benefits of adopting IFRS, which include decreased costs from consolidation and increased comparability …The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual … curb the benefits of accounting harmonization. … differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize …

Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting …This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial … the International Accounting Standards Committee (IASC) by one international accounting firm, one global mining …

. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6 …This paper examines the role of powerful entities and coalitions in shaping international accounting standards …

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of … for domestic companies adopting the IFRS. The differences between these two standards are important because the …