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1-4 of 4
Keywords: disclosure
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Journal Articles
R&D Disclosures and Capitalization under IAS 38—Evidence on the Interplay between National Institutional Regulations and IFRS Adoption
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Journal of International Accounting Research (2020) 19 (1): 29–55.
Published: 01 March 2020
...) under IAS 38. In our setting, IFRS adoption is accompanied by a change in the national institutional environment of R&D disclosure in the management commentary. National disclosure regulations can make R&D capitalization more informative when investors are skeptical of capitalization due...
Journal Articles
Why Accounting Matters: Evidence from Accounting's “Big Bang”
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Journal of International Accounting Research (2019) 18 (3): 87–96.
Published: 01 September 2019
... that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which...
Journal Articles
Beyond Firm-Level Determinants: The Effect of M&A Features on the Extent of M&A Disclosure
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Journal of International Accounting Research (2018) 17 (3): 87–113.
Published: 01 September 2018
...Cristina Florio; Andrea Lionzo; Silvano Corbella ABSTRACT Although the accounting literature demonstrates country- and firm-related factors drive disclosure in financial statements, whether transaction-specific features also affect the extent of disclosure is still unclear. In this paper, we...
Journal Articles
U.S.-Listed Foreign Firms' Non-GAAP Financial Performance Disclosure Behavior
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Journal of International Accounting Research (2011) 10 (2): 77–96.
Published: 01 November 2011
...Lori L Epping; W. Mark Wilder ABSTRACT The purpose of this study is to observe the extent to which U.S.-listed foreign firms report non-GAAP financial performance measures and to compare the characteristics of these disclosures to those of U.S. firms. Using a matched-sample design, this research...