1-3 of 3
Keywords: IASB
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of International Accounting Research (2023) 22 (3): 85–96.
Published: 01 October 2023
... Standards Board (IASB), now demonstrating a clear interest in supporting their policy efforts with sound cost-benefit analyses. Despite the obvious societal benefits of having more science-informed regulatory efforts, in practice, the move toward evidence-based policy in the field of financial market...
Journal Articles
Journal of International Accounting Research (2018) 17 (1): 1–23.
Published: 01 July 2018
... 2018 international accounting GAAP IFRS FASB IASB Over the last decade, the world has witnessed a slow, but steady, march toward convergence of international accounting standards. Dozens of countries around the globe have already shifted to the International Financial Reporting...
Journal Articles
Journal of International Accounting Research (2011) 10 (2): 57–75.
Published: 01 November 2011
...Thomas Bowe Hansen ABSTRACT This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I develop hypotheses regarding the associations between attributes of lobbyists...