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Keywords: IFRS
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Journal Articles
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
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
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
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
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
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
The Accounting Review (2015) 90 (6): 2571–2601.
Published: 01 November 2015
.... Lee. July 2013 February 2015 2015 equity valuation pricing multiples warranted multiple peer selection international accounting convergence IFRS Valuation using comparable firm multiples is a standard topic in most financial statement analysis curricula...
Journal Articles
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
Journal Articles
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
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
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 Accounting Review (2012) 87 (3): 807–837.
Published: 01 May 2012
... production of International Financial Reporting Standards (IFRS). In its short life, since 2001, the IASB has vastly reshaped the world map of company financial reporting. But it was the International Accounting Standards Committee (IASC), during its 27 years from 1973 to 2000, that set the stage...
Journal Articles