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A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://www.econbiz.de/10014348913

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II) : Political Factors and Future Scenarios for U.S. Accounting Standards

Hail, Luzi - 2011

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

Persistent link: https://www.econbiz.de/10013132218

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income : The Implications of Accounting Standards Update 2011-05

Shi, Linna - 2019

Accounting Standards Update (ASU) 2011-05 eliminates the option to present other comprehensive income (OCI) in the statement of changes in stockholders' equity. This study empirically investigates whether this mandatory change of OCI presentation format achieves FASB's stated objective of...

Persistent link: https://www.econbiz.de/10012901589

Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'

Cascino, Stefano - 2019

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...

Persistent link: https://www.econbiz.de/10012898210

Harmonization of Accounting Standards in India

N, Abhishek - 2019

global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …

Persistent link: https://www.econbiz.de/10012860870

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

Preiato, John P. - 2014

Academics and practitioners agree that the enforcement of accounting standards has an important role in promoting high quality financial reporting and favourable capital market outcomes. Researchers have used a range of proxies to capture differences between countries in the extent of...

Persistent link: https://www.econbiz.de/10013054963

The Impact of Governmental Accounting Standards on Public-Sector Pension Funding

Anantharaman, Divya - 2020

The funding policy for defined benefit pension plans covering government employees represents an important decision for government entities sponsoring those plans. In recent years, a number of state and local governments have experienced extreme funding shortfalls (e.g., New Jersey, Illinois,...

Persistent link: https://www.econbiz.de/10012848163

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

Persistent link: https://www.econbiz.de/10009487337

The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008 : The Roles Played by Regulatory Capital and Too-Important-To-Fail Status

Fiechter, Peter - 2019

Amendment of IAS 39 by the IASB in 2008 provided an option to reclassify investments from fair value to historical cost. Whereas this option was available to all firms, it was particularly relevant to banks. We predict that “too important to fail” (TITF) banks took less advantage of this...

Persistent link: https://www.econbiz.de/10012901923

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