This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability …

We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and …, higher idiosyncratic uncertainty and higher information asymmetry have higher accounting conservatism. Event studies suggest …

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 …

that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings …

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 …