This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...

We examine whether the adoption of internationally recognized accounting standards is associated with a greater sensitivity of credit ratings to accounting information. Our results suggest that voluntary adoptions of IFRS/U.S.GAAP come with significant increases in the sensitivity of credit...

This work examined the relationship between convergence of accounting standards and the financial reporting quality of brewery industry in Nigeria. The main objective of the study is to determine the effect of (pre and post) IFRS adoption on market value per share of Guinness Breweries Plc. Time...

Diskussion regel- und prinzipienbasierter Normsetzungsstrategien in der Betriebswirtschaftslehre -- Ausgewählte Forschungsansätze außerhalb der Betriebswirtschaftslehre und ihre Relevanz für die Analyse von regel- und prinzipienbasierten Normsetzungsstrategien -- Definition regel- und...