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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 … community widely acknowledges the benefits of accounting harmonization, the drafts of new standards were met with overwhelming … flavoured accounting standards) …
Persistent link: https://www.econbiz.de/10012724291
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Impact of Nigerian Accounting Standard Board Act 2003 on Compliance with Accounting Standards on Employee Retirement Benefits in Nigeria
Kantudu, Aliyu Sulaiman - 2008
This paper seeks to determine the impact of NASB Act 2003 on compliance with accounting standards on employee …
Persistent link: https://www.econbiz.de/10012725030
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Information Lost : A Descriptive Analysis of IFRS Firms' 20-F Reconciliations
Plumlee, Marlene - 2008
In December 2007 the SEC issued a formal rule release that allows foreign-private issuers that employ the IFRS to file their financial statements without providing a reconciliation to U.S. GAAP. While the rule change was made after the SEC received and analyzed comments from various constituents...
Persistent link: https://www.econbiz.de/10012725161
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Advance Australia Fair : The Quality of AASB 136 Fair Value Disclosures Down Under
Carlin, Tyrone M. - 2008
accounting and reporting from its traditional historical cost paradigm to one of fair value. This regulatory change has been the …
Persistent link: https://www.econbiz.de/10012725215
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International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World
Shi, Shauna - 2007
We construct a large sample of 21,608 firm-years with International Financial Reporting Standards (IFRS) adopters and non-adopters from 34 countries over the 1998-2004 period, and evaluate differences in the implied cost of capital between the IFRS adopters and the non-adopters. We also...
Persistent link: https://www.econbiz.de/10012730153
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Empirical Evidence on Jurisdictions that Adopt IFRS
Hope, Ole-Kristian - 2006
the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is …
Persistent link: https://www.econbiz.de/10012735203
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Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. Gaap on Form 20-F
Chen, Lucy Huajing - 2004
This paper examines the trading volume reaction to the reconciliation of IAS-based earnings to U.S. GAAP on Form 20-F filed during the period of 1995-2001. The sample includes all non-U.S. firms that use IAS as their primary reporting standards and reconcile their earnings to U.S. GAAP in their...
Persistent link: https://www.econbiz.de/10012738286
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The EU Challenge to the SEC
Karmel, Roberta S. - 2008
financial disclosure regulation based on convergence between US Generally Accepted Accounting Standards (GAAP) and international … accounting standards (IFRS). Further, future initiatives based on a substantial equivalence model are under consideration by the …
Persistent link: https://www.econbiz.de/10012772394
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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
international accounting. We construct indices to measure both disclosure and measurement convergence, and the impacts of education …
Persistent link: https://www.econbiz.de/10012772494