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Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?
Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) July, pp. 268-285
Purpose – The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004-2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP reconciliations to...
Persistent link: https://www.econbiz.de/10010686131
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Cost of equity capital of foreign firms
Han, Fei; He, Haihong - In: Review of Accounting and Finance 12 (2013) 3, pp. 268-285
Purpose – The purpose of this paper is to examine the cost of equity capital for foreign firms listed in the US stock exchanges during 2004‐2009, a period that the Securities and Exchange Commission (SEC) shifted from requiring foreign issuers to comply with the US GAAP reconciliations to...
Persistent link: https://www.econbiz.de/10014990005
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear … effect on the cross-country comparability of earnings attributes. To provide a rationale for these mixed findings, we …
Persistent link: https://www.econbiz.de/10010281527
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …
Persistent link: https://www.econbiz.de/10010281535
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Do IFRS-based and U.S. GAAP-based ratios render equivalent information?
Zeller, Thomas L.; Kostolansky, John; Bozoudis, Michail - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 109-129
Persistent link: https://www.econbiz.de/10012504741
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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability … of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross … to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial …
Persistent link: https://www.econbiz.de/10013449007
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Cross-border listed firms' IFRS-based financial reports : are they comparable?
De Luca, Francesco; Prather-Kinsey, Jenice; Erdogan, Sedat - In: Journal of accounting and public policy 45 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015056845