the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

also shows when accounting standards help firms to credibly commit to sufficiently conservative and opaque financial …

This paper examines the changes in earnings quality of registered ADRs as a result of switching accounting standards …. We aim to shed light on the potential impact of IFRS adoption on US firms. A suboptimal approach to achieve this goal is … equity on the US exchanges, foreign issuers can file their financial reports with the SEC using IFRS, US GAAP, or their …

. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing amp; Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance amp …; Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, Research in Accounting Regulation, and the Social Science Research Network. We annotate results of regulation …

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of …

This paper examines how the characteristics of accounting systems and management incentives interact and collectively … earnings quality increases in accounting precision. However, we also find counter-intuitive results, such as that an accounting … standard that makes unbiased accounting earnings more informative can reduce earnings quality. These results are mainly driven …