as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … relationship between goodwill accounting and takeover premiums without concerns regarding endogeneity. Our results show that … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well … implications both for accounting theory with respect to recognition and measurement and for the application of that theory in …

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …

This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …

Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial … Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs …

accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases one side (e …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … accounting systems by Nobes 1983 and 1989. However, a new research on classification needs to be performed because of recent …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

International Accounting Standards Board [IASB] issued an exposure draft [ED] for a new conceptual framework [CF] of financial … stated objectives of the CF. This arises from failures to create a CF that is the overarching authority for accounting … standards, to coherently integrate the CF with auditing standards, and to put bounds on estimation uncertainty associated with …