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1-14 of 14
Keywords: IFRS
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Journal Articles
International Financial Reporting Standards and the Macroeconomy
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (1): 315–336.
Published: 01 January 2024
... Financial Reporting Standards (IFRS) than those that did not. IFRS adoption also enables aggregate earnings to better predict growth in GDP components and related factors. We show that aggregate accruals drive this effect, not aggregate cash flows. The mechanism for the enhanced predictive ability of IFRS...
Journal Articles
Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 149–175.
Published: 01 May 2019
... internationally recognized accounting standards (IFRS or U.S. GAAP) as our measure of reporting transparency, we find that following a transparent accounting framework decreases cartel duration. We show this finding is partly explained by transparent segment disclosure, which provides a means for the verification...
Journal Articles
Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
...Martin Glaum; Wayne R. Landsman; Sven Wyrwa ABSTRACT This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill...
Journal Articles
Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (1): 187–211.
Published: 01 January 2018
...Elizabeth A. Gordon; Hsiao-Tang Hsu ABSTRACT This paper investigates the predictive value of tangible long-lived asset impairments for changes in future operating cash flows under U.S. GAAP and IFRS. We find that impairments reported under IFRS are negatively associated with changes in future...
Journal Articles
Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
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Journal:
The Accounting Review
The Accounting Review (2016) 91 (3): 933–953.
Published: 01 May 2016
...Xi Li; Holly I. Yang ABSTRACT This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management...
Includes: Supplementary data
Journal Articles
Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 535–558.
Published: 01 March 2016
... risk to offset these lost rents and remain competitive. Using mandatory adoption of International Financial Reporting Standards (IFRS) to identify variation in cross-border financing, we find evidence consistent with our hypotheses. Additional tests verify that the effects emanate from the demand side...
Journal Articles
Accounting Comparability and the Accuracy of Peer-Based Valuation Models
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2571–2601.
Published: 01 November 2015
... capital market benefits to mandatory IFRS adoption ( Byard, Li, and Yu 2011 ; Armstrong, Barth, Jagolinzer, and Riedl 2010 ; Covrig, DeFond, and Hung 2007 ) and coincident improvements in securities regulation ( Christensen et al. 2013a , 2013b ), whereas the impact of international reporting...
Journal Articles
Recognition versus Disclosure of Fair Values
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2411–2447.
Published: 01 November 2015
..., and/or investors' higher related information processing costs. We examine European real estate firms reporting under International Financial Reporting Standards (IFRS), which require that fair values for investment properties, our sample firms' key operating asset, either be recognized on the balance sheet...
Journal Articles
Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (5): 1969–1994.
Published: 01 September 2015
...Mark E. Evans; Richard W. Houston; Michael F. Peters; Jamie H. Pratt ABSTRACT Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S...
Journal Articles
The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (1): 199–228.
Published: 01 January 2015
... cumulative abnormal returns for the treatment sample of U.S. cross-listed firms that prepare financial statements under International Financial Reporting Standards (IFRS), but no such effects for our control sample comprising cross-listed non-IFRS, U.S. domestic, or home-country firms. We find the stock...
Journal Articles
Accounting Standards and International Portfolio Holdings
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1895–1930.
Published: 01 September 2014
... the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an event that changed the accounting standards of various country-pairs, we...
Includes: Supplementary data
Journal Articles
Network Effects in Countries' Adoption of IFRS
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (4): 1517–1543.
Published: 01 July 2014
...Karthik Ramanna; Ewa Sletten ABSTRACT: If the differences in accounting standards across countries reflect relatively stable institutional differences, why did several countries rapidly adopt IFRS in the 2003–2008 period? We test the hypothesis that perceived network benefits from the extant...
Journal Articles
The Evolution of the IASC into the IASB, and the Challenges it Faces
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2012) 87 (3): 807–837.
Published: 01 May 2012
... on August 10, 2011 in Denver, Colorado. I gratefully acknowledge the comments on earlier drafts by Kees Camfferman, Jim Leisenring, Harry Evans, Paul Pacter, and Kay Stice. I am solely responsible for what remains. December 2011 2012 IASC IASB IAS IFRS standard setting regulation...
Journal Articles
Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2012) 87 (2): 565–587.
Published: 01 March 2012
...: Accepted by Laureen Maines. September 2010 August 2011 2012 The transition from U.S. GAAP to International Financial Reporting Standards (IFRS) continues to be a topic of debate among regulatory bodies, standard-setters, firms, and their auditors ( SEC 2010 ; Buttell 2010 ). IFRS...