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Accounting Standards, Financial Reporting Outcomes and Enforcement
Holthausen, Robert W. - 2011
for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of …
Persistent link: https://www.econbiz.de/10013134758
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Global Accounting Standards - A Success Story? An Empirical Investigation of the First FASB & IASB Convergence Project
Luthardt, Ulf M.T. - 2008
combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting …
Persistent link: https://www.econbiz.de/10012724291
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Critical Accounting Policy Disclosures
Levine, Carolyn B.; Smith, Michael J. - 2008
To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission proposed that firms include disclosures about critical accounting policies in their 10-Ks. Using a large...
Persistent link: https://www.econbiz.de/10014056122
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Are IFRS Income Statements Comparable?
Hossfeld, Christopher - 2011
One objective of IFRS is to have comparable financial statements, including their presentations, between companies and … over time. However, IFRS do not prescribe a particular format for the presentation of the income statement. Some empirical … exist and since there are (cultural) differences in the application of IFRS, we can reasonably doubt the comparability of …
Persistent link: https://www.econbiz.de/10013131442
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Global Accounting Standards, Financial Statement Comparability, and the Cost of Capital
Huang, Yong - 2020
This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of...
Persistent link: https://www.econbiz.de/10012846301
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The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption : Evidence from a Developing Country
Bova, Francesco - 2012
The adoption of international accounting standards, namely the IFRS, at the country level has sparked two contrasting …, but not mutually exclusive, viewpoints. One view is that IFRS engenders better reporting standards and uniform adoption … allows for greater comparability. The upshot is that IFRS adoption will improve a firm's information environment and hence …
Persistent link: https://www.econbiz.de/10013116443
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Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
Kumar, Gaurav - 2007
The current study examines the voluntary disclosures (provided in the U.S.) by U.S.-listed Asian companies. Our findings indicate that significantly fewer [greater] voluntary disclosures are provided by U.S.-listed Asian companies from countries which have a strict [less strict] mandatory...
Persistent link: https://www.econbiz.de/10012728767
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Compliance with International Accounting Standards in a National Context : Some Empirical Evidence from the Cairo & Alexandria Stock Exchange
Samaha, Khaled - 2008
The contribution of this paper is to provide evidence, from a sample of 281 companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement convergence, and the impacts of education and training, tax, and three company...
Persistent link: https://www.econbiz.de/10012772494
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Compliance with Statement of Accounting Standard on Leases by Firms in Nigeria : An Operating Lease Perspective
2008
Disclosure of accounting information in accordance with stated standards is of great interest to academics, policymakers, businessmen and other users of financial statements. Consequently, this study assessed the degree of compliance with statement of accounting standard on leases, operating...
Persistent link: https://www.econbiz.de/10012773504