voluntarily using international standards for their financial statements and thus contributing towards international accounting …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …

In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was … this study is to assess accounting regulation changes in Lithuania in the context of the European Union wide accounting … harmonization processes. The paper addresses evaluates the background for accounting regulation changes in Lithuania, identifies de …

, comparative analysis of fair value accounting vs. historical cost accounting yields mixed results. One immediate implication of … the research - a condition for the further implementation of fair value accounting - is the need to clarify standard … setters' notion of accounting income, its presumed contribution to decision relevance and its disaggregation …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …

Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived … for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are …

and on the effects of accounting standards on financial reporting outcomes. My central thesis is that these literatures … are complementary in terms of what they have to say about understanding the effects of law, regulations and accounting …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …