A wave of accounting failures at the beginning of the century motivated the national stock exchanges to require firms … independence (outside directors) on the probability of an accounting misstatement. Existing empirical studies find a negative …

An interpretation of the new standard (IFRS 9) on accounting for loan loss provisioning is that financial institutions …

in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension … plans under International Accounting Standard 19 Employee Benefits. We first analyse companies' decision whether to … voluntarily early adopt the equity method of accounting for actuarial gains and losses. Second, we analyse companies' choice to …

We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes … security-level accounting information, we predict and find that PC insurers record timelier OTT impairments of the same NAMBS …

Prudential regulation of financial institutions relies on asset values measured based on accounting standards. This … the role of fair value accounting during the 2007-08 financial crisis, and provides new policy implications …

I examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of … are subject to different accounting regulations before IFRS adoption. Specifically, those countries whose local GAAP was … where no regulation existed under local GAAP; when IFRS preserved the accounting choice set prescribed under local GAAP …

Purpose: This paper analyses what factors drive a company's decision to align financial and management accounting … policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a …, and leverage. The hypotheses are tested using IFRS 8 segment report data from a large sample of 175 German publicly listed …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …We study whether mandatory adoption of International Financial Reporting Standards (IFRS) is associated with changes in …

more important is - personal judgement. There are different accounting policies and practices in relation to various … financial items appearing in the financial statements. Such different accounting policies, even though principally correct may … platform for which, the Accounting Standards were introduced. There are 32 accounting standards as of today which govern …

complemented by the classification of real corporate and tax accounting systems of the EU countries after the IFRS adoption. The …As the goal of corporate taxation contradicts substantially the accounting principles of true and fair view, distinct … measures of income are used in corporate and tax accounting. This dichotomy may facilitate an opportunistic behaviour of …