financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

significant non-compliance with IFRS disclosure requirements. This study argues that merely mandating compliance with accounting …This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes …

The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in … paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since … ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting …

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long … reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …

nach IFRS/IAS bzw. US-GAAP zu beachtenden Vorschriften, hat sowohl die Deutsche Börse AG als auch das DRSC Vorschriften für …