We examine whether (and to what extent) accounting regulation intended to improve disclosure can lead to higher …, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

This study examines whether the revised lease standards (ASC 842 and IFRS 16) make U.S. GAAP-based accounting amounts … more comparable with IFRS-based accounting amounts. Our study is motivated by the FASB and the IASB’s call for research on … the comparability of the revised lease standards. We find that U.S. GAAP and IFRS pairs that are high operating lease …

justified by empirical evidence. This study provides a comparison of the financial reporting quality between Chinese and U …

This paper investigates the impact of disclosure regulation on import competition. Using the segment disclosure … regulation (SFAS 131) as a plausibly exogenous shock that increases the supply of mandatory information about U.S. product … uncertainty is more beneficial. In addition, I provide evidence that the segment disclosure regulation generates negative …

dispersed environmental externalities with disclosure regulation to create public pressure reduces their environmental impact …

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and … benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance and economics, we … assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing …

The SEC decided in 2007 to allow foreign private issuers who use IFRS as promulgated by the IASB (pure IFRS filers … convergence efforts of the IASB and FASB and did not focus on pure IFRS filers. We examine the information content of the … reconciliations for a sample of 88 pure IFRS filers during 2006 and 2007. Consistent with the reconciliation lacking usefulness for …

A roadblock exists between International Financial Reporting Standards, (IFRS) and United States Generally Accepted … Accounting Standards, (US GAAP) in the area of acceptable methods of inventory valuation. IFRS recognizes the First In First Out … Service, IRS. In order for the United States to adopt IFRS Accounting Standards, the elimination of LIFO would have to occur …