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Keywords: accounting
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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 (3): 583–599.
Published: 01 September 2012
... corporate governance/accounting/auditing practices since economic deregulation in 1991. We also offer an agenda for future research on important Indian governance/accounting/auditing issues, and briefly address accounting practice implications. We thank the Editor (Dana Hermanson) and two reviewers...