combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting … community widely acknowledges the benefits of accounting harmonization, the drafts of new standards were met with overwhelming … flavoured accounting standards) …

growing body of research showing that accounting practices are influenced by a country's institutions. However, our results …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a … post-adoption increase in the use of Relative Performance Evaluation (RPE) based on foreign peers' accounting information …

many present day accounting standards are flawed, generally because of inherent compromises welded into their structure … accounting, financial instruments and lease accounting, an argument for a move towards more simplified, principles based … accounting is made. Some of the potential gains from such a project are discussed, as well as potential barriers and how these …