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Keywords: IFRS adoption
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Journal Articles

The Market Reaction to SEC IFRS-Related Announcements: The Case of American Depository Receipt (ADR) Firms in the U.S.

Jenice J. Prather-Kinsey, Paul N. Tanyi
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (3): 579–603.
https://doi.org/10.2308/acch-50772
Published: 01 September 2014
... (CAR) of investors of ADR firms in response to SEC announcements on potential IFRS adoption. We find a significant and positive market reaction to the SEC's announcements related to the potential adoption of IFRS in the U.S. for ADR firms reporting their financial statements using IFRS, especially...
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Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience

Richard D. Morris, Sidney J. Gray, Joanne Pickering, Sally Aisbitt
Journal: Accounting Horizons
Accounting Horizons (2014) 28 (1): 143–173.
https://doi.org/10.2308/acch-50609
Published: 01 March 2014
... Association Annual Congress, and the 2008 American Accounting Association Annual Meeting. We honor the memory of our valued co-author, Sally Aisbitt, who sadly passed away in August 2006. September 2010 July 2013 2014 International Financial Reporting Standards IFRS adoption...
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How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.

Jerry Sun, Steven F. Cahan, David Emanuel
Journal: Accounting Horizons
Accounting Horizons (2011) 25 (4): 837–860.
https://doi.org/10.2308/acch-50049
Published: 01 December 2011
...Jerry Sun; Steven F. Cahan; David Emanuel SYNOPSIS We examine the impact of IFRS adoption on the earnings quality of foreign firms cross-listed in the U.S. from countries that have already adopted IFRS on a mandatory basis. We use the cross-listed firms as surrogates for the U.S. firms so we can...
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