accounting ; IFRS adoption ; economic consequences ; contracting ; regulation ; review …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …

With the "Bilanzrechtsmodernisierungsgesetz" (BilMoG), the German legislator extensively revised the German accounting … law. The purpose is to strengthen the information function of the German GAAP. To reach this objective, the accounting of … GAAP. Thus, accounting of these uncertain or unrealized positions results in a restriction of dividend payouts. The …

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 …

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 …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …