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Keywords: IFRS
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Journal Articles
Journal of International Accounting Research 1–25.
Published: 25 May 2024
...Natalia V. Generalova; Mikhail L. Pyatov; Boris I. Sokolov ABSTRACT The authors analyze the trends in the application of IFRS in Russia in the post-Soviet period between 1991 and 2021. The research relies on Russian regulatory legal acts, scientific and professional publications, and the data...
Journal Articles
Journal of International Accounting Research (2023) 22 (3): 85–96.
Published: 01 October 2023
...Stefano Cascino; Holger Daske; Mark DeFond; Annita Florou; Joachim Gassen; Mingyi Hung ABSTRACT At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate...
Journal Articles
Journal of International Accounting Research (2023) 22 (3): 31–61.
Published: 01 October 2023
... of transparency on firms’ capital inputs (capital utilization channel). Exploiting the increase in financial transparency following the mandatory International Financial Reporting Standards (IFRS) adoption by European Union countries, we perform a battery of tests that indicate subsequent increases in labor...
Journal Articles
Journal of International Accounting Research (2022) 21 (2): 125–150.
Published: 01 June 2022
...Jingduan Li; Youngdeok Lim; Richard D. Morris ABSTRACT We investigate changes to the use of private debt covenants following the mandatory adoption of IFRS globally. Using a difference-in-differences specification, we find a significant decrease in accounting-based debt covenants (mainly balance...
Journal Articles
Journal Articles
Journal of International Accounting Research (2020) 19 (3): 19–36.
Published: 01 December 2020
...Yoshiaki Amano ABSTRACT This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting...
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 73–83.
Published: 01 March 2020
... of detailed planning. In later publications, Hofstede identified two more dimensions ( Hofstede et al. 2010 ): Editor's note: Accepted by Joanna L. Ho. 9 2018 11 2019 2020 financial accounting research international accounting IFRS corporate governance Italy...
Journal Articles
Journal of International Accounting Research (2019) 18 (3): 87–96.
Published: 01 September 2019
... Kong University of Science and Technology. August 2019 September 2019 2019 IFRS reliability disclosure comparability historical costs The purpose of this talk is to consider “why accounting matters,” with an emphasis on “why.” In particular, I am interested in what...
Journal Articles
Journal of International Accounting Research (2019) 18 (2): 3–29.
Published: 01 June 2019
... and the Securities and Exchange Commission—Quebec firms cross-listed in the U.S. restate at a rate similar to the ROC. Finally, we document that Canadian firms restate less frequently after adopting IFRS, consistent with more principles-based standards being more difficult to enforce ex post than more rules...
Journal Articles
Journal of International Accounting Research (2019) 18 (1): 127–141.
Published: 01 March 2019
...Hsiao-Lun Lin; Shu-Ling Yeh; Ai-Ru Yen ABSTRACT Following the trend toward a globalized accounting standard, many non-English-speaking countries have adopted the International Financial Reporting Standards (IFRS). Translation of the IFRS from English to other languages is inevitable; thus...
Journal Articles
Journal of International Accounting Research (2019) 18 (1): 47–70.
Published: 01 March 2019
... statements under International Financial Reporting Standards (IFRS). Distinct from prior research focusing on the equity market, we investigate the impact of eliminating the 20-F reconciliation on the cost of debt in the U.S. listed foreign bond market. Employing a difference-in-differences approach, we...
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 21–41.
Published: 01 September 2018
... (IFRS) (MANDATORY sample). Additionally, we utilize a control sample of German firms that report using IFRS during the entire sample period (CONTROL sample). In both the MANDATORY and CONTROL samples, we find evidence of decreased conditional conservatism, increased value relevance of earnings...
Journal Articles
Journal of International Accounting Research (2018) 17 (1): 1–23.
Published: 01 July 2018
...Korok Ray ABSTRACT I build a model of neoclassical production to examine the capital market and welfare effects of a uniform accounting standard (like IFRS). Firms vary in their cost of compliance to the standard, and investors vary in their cost of learning diverse standards for capital...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 1–19.
Published: 01 March 2017
...Yi-Hung Lin; Hua-Wei (Solomon) Huang ABSTRACT This study examines the impact of the Securities and Exchange Commission's (SEC) policy in 2007 to eliminate the Form 20-F reconciliation requirements for foreign cross-listed firms following the International Financial Reporting Standards (IFRS...
Journal Articles
Journal Articles
Journal of International Accounting Research (2016) 15 (3): 113–130.
Published: 01 December 2016
...Denis Cormier; Michel L. Magnan ABSTRACT The paper focuses on Canada's enactment of IFRS for publicly accountable firms. We investigate whether IFRS meet one of their stated goals, which is to improve financial statements' relevance for stock markets. Results show that migrating from Canadian GAAP...
Journal Articles
Journal Articles
Journal of International Accounting Research (2016) 15 (2): 1–6.
Published: 01 June 2016
... differences in national institutional structures when investigating the determinants and effects of institutional variables on accounting, to address some limitations of within-jurisdiction research, and to obtain a wider range of changes to exploit (the paradigm example being the advent of IFRS). I...