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Response to the FASB's preliminary views on financial instruments with the characteristics of equity

Hopkins, Patrick E.; Botosan, Christine A.; Bradshaw, … - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 85-100

Persistent link: https://www.econbiz.de/10009523105

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Hopkins, Patrick E. - 2014

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association responded to the SEC's July 13, 2007 proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) from...

Persistent link: https://www.econbiz.de/10012709164

Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?

Biddle, Gary C. - 2017

We examine whether adoptions of International Financial Reporting Standards (IFRS) enhance capital investment efficiency as measured by investment-cash flow sensitivity and value-enhancing risk taking for a comprehensive sample comprised of 10,340 mandatory and voluntary IFRS adoptions across 26...

Persistent link: https://www.econbiz.de/10012973785