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The Degree of Determination of National Accounting Systems - an Empirical Investigation

D'Arcy, Anne - 2002

capital marked information. Assuming that a high level of regulation makes it easier to compare financial reports an index is … accounting regulations of 14 national systems and the IASC. Three groups of different degrees of regulation can be identified …, which are compared to the results on disclosure regulation in Cooke/Wallace. An analysis of results indicates that the …

Persistent link: https://www.econbiz.de/10014116845

Comparing the value revelance of R&D reporting in Germany : standard and selection effects

Ramb, Fred (contributor); Reitzig, Markus (contributor) - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10003126162

The Relative Importance of Firm and Country Characteristics for Earnings Quality Around the World

Gaio, Cristina - 2009

the world in a wide sample of firms in 38 countries over 1990-2003. An aggregate earnings quality measure based on seven …

Persistent link: https://www.econbiz.de/10014203673

Comparative Analysis of International Public Sector Accounting Standard 23 and International Accounting Standard 20

Njaala, Papias - 2016

International Public Sector Accounting Standard (IPSAS) 23: Revenue from Non-exchange Transactions (Taxes and Transfers) is an accounting standard used to account for taxes and transfers. They are applicable to public sector entities [except for Government Business Enterprises (GBEs)]. The...

Persistent link: https://www.econbiz.de/10012999221

Towards a Model to Compare and Analyze Accountability Standards : The Case of the UN Global Compact

Rasche, Andreas - 2010

Although accountability standards (e.g. the Global Reporting Initiative and SA 8000) have made their way on to the agendas of managers and researchers, a model to compare and analyze these tools in a systematic way is a conspicuous omission. This paper aims to develop such a model. First, we...

Persistent link: https://www.econbiz.de/10013139356

Comparability effects of mandatory IFRS adoption

Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008

of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …

Persistent link: https://www.econbiz.de/10009487339

Comparing the Value Revelance of R&D Reporting in Germany : Standard and Selection Effects

Ramb, Fred - 2016

Persistent link: https://www.econbiz.de/10012991218

Critical Analysis of Accounting Standards Vis-À-Vis Corporate Governance Practice in India

Sapovadia, Vrajlal K. - 2007

Good Corporate Governance ensures better corporate performance, relationship with stakeholders, where the proper practice of Accounting Standards assumes immense importance at micro level, as effective disclosure leads to shareholders' wealth maximisation and at macro level, they are essential...

Persistent link: https://www.econbiz.de/10014065252

Transparency vs. Comparability : The Impact of Accounting Standards on Foreign Direct Investment

Sabin, Gregory - 2019

This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign direct investment (FDI). In this study, I disentangle the impact of transparency and comparability through the use of a natural experiment resulting from Mexico's adoption of IFRS...

Persistent link: https://www.econbiz.de/10012872181

The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions

Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China journal of accounting research : CJAR 12 (2019) 3, pp. 231-250

This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...

Persistent link: https://www.econbiz.de/10012117987