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How do Individual Investors React to Global IFRS Adoption?
Brüggemann, Ulf - 2012
We examine the impact of global IFRS adoption on cross-border equity investments by individual investors. Our proxy for … from 31 countries around the world, we find that stocks experience a significant increase in Open Market trading volume … following mandatory adoption of IFRS. This effect is more pronounced for attention-grabbing stocks (e.g., stocks experiencing an …
Persistent link: https://www.econbiz.de/10013116847
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One Worldwide Set of Global Accounting Standards? - HMM
Newman, Neal - 2014
Persistent link: https://www.econbiz.de/10013045691
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Legitimacy of Global Accounting Standards : A New Analytical Framework
Sanada, Masatsugu - 2012
This paper is a conceptual examination of global expansion of International Financial Reporting Standards (IFRS) and … separates legitimacy of IFRS and IASB, which have not necessarily been separated in previous studies. By employing the concept …
Persistent link: https://www.econbiz.de/10013111954
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Globale Rechnungslegungsstandards mit lokalem Charme?
Bergmann, Andreas - In: Finanz- und Rechnungswesen : Jahrbuch (2009), pp. 191-202
Persistent link: https://www.econbiz.de/10003812354
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Rechnungslegung, Globalisierung und Kapitalkosten
Ewert, Ralf - In: Integration der Unternehmensrechnung : Harmonisierung - …, (pp. 39-46). 1999
Persistent link: https://www.econbiz.de/10001452553
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Has global financial reporting comparability improved?
Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860
Persistent link: https://www.econbiz.de/10013464965
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Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic
Prather-Kinsey, Jenice; De Luca, Francesco; Phan, … - In: International journal of disclosure and governance 19 (2022) 3, pp. 330-351
Persistent link: https://www.econbiz.de/10013392223
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Can Global Standards be Principle Based?
Tweedie, David - 2007
This paper examines issues pertaining to standard setting in an increasingly interconnected world. It is argued that …
Persistent link: https://www.econbiz.de/10012776090
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'Global' Management Accounting Research : Some Reflections
Van der Stede, Wim A. - 2017
I start with some examples of global studies that compare and contrast "remedies" to management control and corporate governance issues across borders to expose the common tenet of such studies that "uniformity" of practices or regulations is "counter-productive" given national/cultural...
Persistent link: https://www.econbiz.de/10012966441
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Distributional Consequences of Transnational Private Regulation : Institutional Complementarity as a Structural Source of Power in Global Product and Financial Markets
Buthe, Tim - 2013
Transnational regulations, often established by private bodies, play a large and important role in the international political economy. This paper makes two contributions to the literature on transnational regulation. First, governments and international organization often legitimate the...
Persistent link: https://www.econbiz.de/10014159582