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Keywords: International Financial Reporting Standards
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Journal Articles

Do Accounting and Audit Quality Affect World Bank Lending?

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Phillip T. Lamoreaux, Paul N. Michas, Wendy L. Schultz
Journal: The Accounting Review
The Accounting Review (2015) 90 (2): 703–738.
https://doi.org/10.2308/accr-50865
Published: 01 March 2015
... for Reconstruction and Development international development aid International Financial Reporting Standards World Bank Further, this creates the possibility that the presumably non-political assessments of accounting and audit quality found in the CPIA and ROSC reports may...
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Journal Articles

Does Mandatory IFRS Adoption Affect Crash Risk?

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Mark L. DeFond, Mingyi Hung, Siqi Li, Yinghua Li
Journal: The Accounting Review
The Accounting Review (2015) 90 (1): 265–299.
https://doi.org/10.2308/accr-50859
Published: 01 January 2015
... among nonfinancial firms, but more selectively among financial firms, and with financial regulations playing a complementary role in implementing IFRS among financial firms. 2015 International Financial Reporting Standards crash risk nonfinancial firms financial...
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Journal Articles

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

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Hyun A. Hong, Mingyi Hung, Gerald J. Lobo
Journal: The Accounting Review
The Accounting Review (2014) 89 (4): 1365–1397.
https://doi.org/10.2308/accr-50720
Published: 01 July 2014
... to the literature by documenting the impact of changes in financial accounting standards on IPO underpricing and capital market globalization. initial public offerings International Financial Reporting Standards underpricing financial globalization June 2012...
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