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 …

significant non-compliance with IFRS disclosure requirements. This study argues that merely mandating compliance with accounting …This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes …

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in … paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since … ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …

The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …

(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

Accounting according to the German Commerical Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent …) with the IAS/IFRS and US-GAAP standards. Afterwards, it describes and compares the accounting regulations in terms of … die deutsche Rechnungslegung nach HGB von der nach IAS/IFRS bzw. US-GAAP abweicht und welche Ausmaße diese Abweichungen …

zudem ein Lösungsvorschlag von DSR und EFRAG vor.Die Dissertation untersucht die Probleme im Rahmen der IFRS … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …