This paper examines the liquidity, Tobin's Q, and cost of equity effects from voluntary and mandatory IFRS adoption. In … avoidance in the host country. We find that prior to the mandatory adoption of IFRS by the EU member states, voluntary adopters … across countries that have adopted IFRS …

empirical literature on the consequences of product market competition in the accounting, finance, and corporate governance …

following the mandatory IFRS adoption by European Union countries, we document subsequent increases in labor productivity and …

accounting treatment for these instruments is presented in accordance to the basic principles of hedge accounting imposed by IAS … 39. Additionally, there are references to the most important requirements regarding the accounting rules regarding …

Firms commonly use disaggregated accounting information to facilitate efficient contracting over intangible assets …. However, reliance on accounting measures creates information asymmetries and thus a role for contract audits. Using a hand … weaknesses in the licensee's accounting system and reporting flexibility affect the design of two key audit terms — (1) the scope …

trend toward direct farming of English manors and the transformation of feudal accounting after the Domesday Book and early …

We study firms' investment in internal control to reduce accounting manipulation. We first show the peer pressure for …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

The report explains why accounting is not a purely mechanical activity, but is affected by the incentives of those … involved in the accounting process and by surrounding institutions, which help shape incentives and facilitate and constrain … institutional changes involved in globalisation and how they affect accounting, and reports some of the key findings of research on …