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Changing the Rules of the Game : Beyond a Disclosure Framework for Securities Regulation
Martin, Jena - 2019
A disclosure -based framework is at the heart of U.S. securities regulation. This paper examines this model's emphasis on disclosure and discuss why it is inherently flawed. Specifically, the disclosure model is outdated and does not seem to reflect the current trading patterns that dominate the...
Persistent link: https://www.econbiz.de/10012889316
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Central Bank Legal Frameworks in the Aftermath of the Global Financial Crisis
Khan, Ashraf - 2017
Drawing on the 2016 update of the IMF's Central Bank Legislation Database, this paper examines differences in central bank legal frameworks before and after the Global Financial Crisis. Examples from select countries show that many central bank laws have undergone changes in objectives,...
Persistent link: https://www.econbiz.de/10012957244
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Impact of the Financial Crisis
Vriesendorp, Reinout D. - 2010
Persistent link: https://www.econbiz.de/10013144543
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Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing : effect of the global financial crisis and other firm characteriestics
Bepari, Khokan Md; Rahman, Sheikh F.; Mollik, Abu Taher - In: Journal of accounting & organizational change 10 (2014) 1, pp. 116-149
Persistent link: https://www.econbiz.de/10010346187
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Mandatory IFRS reporting around the world : early evidence on the economic consequences
Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10003783976
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …
Persistent link: https://www.econbiz.de/10012756518
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Mandatory IFRS Reporting Around the World : Early Evidence on the Economic Consequences
Daske, Holger - 2011
This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …
Persistent link: https://www.econbiz.de/10012714340
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An investigation of the level of compliance with international accounting standards (IAS 1) by listed firms in Bahrain Bourse
Alrawahi, Fatema Ebrahim; Sarea, Adel M. - In: International journal of Islamic and Middle Eastern … 9 (2016) 2, pp. 254-276
Persistent link: https://www.econbiz.de/10011765252