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Keywords: IFRS
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Journal Articles
Accounting Horizons (2013) 27 (2): 271–299.
Published: 01 June 2013
...Devrimi Kaya; Julian A. Pillhofer SYNOPSIS This paper discusses the potential adoption of International Financial Reporting Standards (IFRS) by the United States (U.S.). We use the reporting decisions of foreign U.S. listed firms as signals for U.S. capital markets' accounting standard preferences...
Journal Articles
Accounting Horizons (2012) 26 (4): 681–705.
Published: 01 December 2012
... archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S...