This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms … that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … Standards are the world's primary tools for accounting harmonization. The results of the decision analysis show that it is more … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The …

The United States Agency for International Development (USAID) initiated a regional accounting certification program in …/CIPA accounting certification program that has been going on in Russia …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether … earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively …

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for … effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of … mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for …