Showing 171 - 180 of 63,219
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...
Persistent link: https://www.econbiz.de/10012756518
This paper discusses differences in countries' approaches to reporting regulation and explores the reasons why they exist in the first place as well as why they are likely to persist. I first delineate various regulatory choices and discuss the tradeoffs associated with these choices. I also...
Persistent link: https://www.econbiz.de/10013145399
Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …
Persistent link: https://www.econbiz.de/10012831724
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...
Persistent link: https://www.econbiz.de/10012714340
This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares … the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates … the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers …
Persistent link: https://www.econbiz.de/10012998976
application of the relevant accounting standards. Within the multiplicity of studies investigating enforcement mechanisms and …
Persistent link: https://www.econbiz.de/10012999678
The principal aim of the paper is to examine the impact of country-level factors on acquisition activity, and then explore the characteristics as well as the determinants of the takeover choice decision and the gains to target firms in South and East Asian economies. Consistent with the...
Persistent link: https://www.econbiz.de/10013033539
The purpose of this research is to determine the impact of “Capital investment anomaly” and “Accrual anomaly” on stock returns after controlling the size and book-to-market effects. This study aims to fill a gap regarding the implications of capital investment anomaly and accrual anomaly...
Persistent link: https://www.econbiz.de/10012946132
market demand and supply. The aim of this study was to show that how the factors of barrier affected practicing of accounting … the proper application and use of accounting software system ensured strong responsibility and accountability of the … performance and improvement. With employing accounting software technology, small and medium business enterprises can reduce its …
Persistent link: https://www.econbiz.de/10013022268
Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...
Persistent link: https://www.econbiz.de/10014111366