This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

market liquidity increases as the proportion of conservatism traders increases. With mark to market accounting replacing the … conservatism ; market liquidity ; price efficiency ; mark to market accounting …This paper theoretically examines the impact of conservatism on the asset price in an asset market allowing for …

quality,prior computed within applied accounting conservatism. …This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the …, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following … IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes …

Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U ….S., Europe, or Asia, we examine how reporting standards (U.S. GAAP vs. IFRS) and domicile (U.S. vs. non-U.S.) affect earnings … IFRS or U.S. GAAP, and U.S. firms using IFRS. U.S. firms using U.S. GAAP operate in an environment that encourages real …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … influencing accounting practices in some countries even after the IFRS adoption … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA …