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Keywords: international accounting
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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 (2): 149–170.
Published: 01 July 2023
... economic growth, legal tradition or institutions, and the extent of the use of accrual accounting. JEL Classifications: M41. 2023 accrual accounting accrual-cash flow relation international accounting A central role of accrual accounting is to smooth temporary timing fluctuations...
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 73–83.
Published: 01 March 2020
...Giorgio Gotti; Marco Fasan ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in various settings. Despite knowledge and understanding of the institutional...
Journal Articles
Journal of International Accounting Research (2018) 17 (1): 1–23.
Published: 01 July 2018
... debate. However, there has been a vacuum of theory precisely explaining the economic consequences of uniform standards. In particular, I show that the dominant intuition on harmonizing international accounting standards is correct: uniform standards do lower the cost of capital. My model argues...
Journal Articles
Journal of International Accounting Research (2016) 15 (2): 1–6.
Published: 01 June 2016
...Ray Ball ABSTRACT This essay was a keynote address at the Third International Conference of the Journal of International Accounting Research in São Paulo, Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent...
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 119–146.
Published: 01 March 2012
... at the University of Adelaide. 2012 IFRS accounting quality international accounting Australia In 2002, Australia and the European Union (EU) formalized their decision to adopt International Financial Reporting Standards (IFRS) mandatorily as of January 1, 2005 ( FRC 2002 ; Armstrong et al...
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...