. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether … earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively …

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for … effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of … mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for …

of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS …-based accounting items was greater in countries where the respective domestic standards were more compatible with the IFRS; and (2) the … higher the deviation of the three domestic GAAP-based accounting items from their corresponding IFRS values, the greater the …

relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based … as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … of the pooling method, this study is able to take advantage of Australia's adoption of IFRS in 2005 to examine the …