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Keywords: International Financial Reporting Standards
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Journal Articles
Journal of International Accounting Research (2012) 11 (1): 45–76.
Published: 01 March 2012
...Jeong-Bon Kim; Haina Shi ABSTRACT This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards (IFRS) affects financial analysts' decisions to follow the firm, and improves the information environment, as reflected in the precision...
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 185–190.
Published: 01 March 2012
... discuss how adopting one GAAP across countries might just be one small step in a long journey to achieve a global accounting harmonization. JEL Classifications: G14; G15; M41; M48. Tony Kang is an Associate Professor at Oklahoma State University. 2012 International Financial Reporting...