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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?

Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308

Since the formation of the International Accounting Standards Board (IASB), the use of International Financial Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used unanimously all over the world. This paper focuses on...

Persistent link: https://www.econbiz.de/10012629574

Who benefits from IFRS convergence in China?

Chen, Chao; Lee, Edward; Lobo, Gerald J.; Zhu, Jessie - 2017

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

Persistent link: https://www.econbiz.de/10011721607

The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession

Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...

Persistent link: https://www.econbiz.de/10011405693

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Buckwalter, Neal; Sharp, Nathan Y.; Wilde, Jaron H.; … - 2015

This paper investigates the relation between state tax amnesties and financial reporting irregularities. State tax amnesty programs, which potentially signal a lax regulatory enforcement environment, provide a unique setting in which to examine the effects of state tax authorities on non-tax...

Persistent link: https://www.econbiz.de/10014186633

Toward a Positive Theory of Disclosure Regulation : In Search of Institutional Foundations

Bertomeu, Jeremy; Cheynel, Edwige - 2013

This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory institutions and accounting choice....

Persistent link: https://www.econbiz.de/10014040115

Accounting Rules for the European Communities : A Theoretical Analysis

Biondi, Yuri; Soverchia, Michela - 2014

A theoretical analysis is provided of the accounting framework and rules applied to the annual accounts of the European Communities (EC) since 2004. This accounting system draws upon International Public Sector Accounting Standards (IPSAS) and is based on accrual accounting, under a dual...

Persistent link: https://www.econbiz.de/10014045075

Reforms Aiming at Economies of Scale : The Structure of Administration and Management Costs of Public Statutory Accident Insurance Funds in Germany

Haag, Lukas; Kaul, Ashok - 2009

We analyze the cost savings potential with regard to administration and management costs by merging Public Employment Accident Insurance Funds (Öffentliche Unfallkassen) in Germany. Our data base consists of the annual reports of the public statutory accident insurance funds from 1999 to 2005....

Persistent link: https://www.econbiz.de/10014048332

Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach

Zülch, Henning; Gebhardt, Ronny; Hoffmann, Sebastian - 2010

Particularly in the field of German research tradition concerning financial accounting thoughts about interpretation and development of standards are focal points. Along with the appearance of the information economics it became apparent that financial accounting is not only a technical vehicle...

Persistent link: https://www.econbiz.de/10014193680

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments

Peecher, Mark E.; Piercey, M. David; Rich, Jay; Tubbs, … - 2011

Prior research shows that an audit supervisor’s active intervention in a subordinate’s judgment distorts that judgment. However, subordinates’ judgments are only one input into audit team judgments. How do supervisors finalize audit team judgments after actively intervening in their...

Persistent link: https://www.econbiz.de/10014195653

Corporate Governance Issues and Stake Sale to Fund Acquisitions - TJLR Deal

Srinivasan, Padma - 2009

Tata-Jaguar Land Rover deal was one of the most attractive acquisitions for the Indian automobile industry. The whole Tata-JLR deal is well planned and well executed move to globalize the Tata products and popularize both the premium and cost effective automotives of Tata Group. Tata motors were...

Persistent link: https://www.econbiz.de/10014203972