Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, Law,...

The causes of the 2008 financial crisis : the prospects of IFRS adoption in the US / Victoria Krivogorsky -- Corporate characteristics motivating convergence : international sample / Victoria Krivogorsky -- Change in business objective : shareholder value vs. stakeholder value primacy concepts /...

pt. 1. IFRS as a global set of standards : conceptual framework and US standpoint on them -- pt. 2. Recent developments in accounting, corporate governance, and auditing in Europe -- pt. 3. Analysis of changing institutional environments, new accounting policies, and corporate governance...

We examine firm characteristics of early adoption of international financial reporting standards (IFRS) including company's value, business complexity, corporate governance characteristics, and national levels of bureaucratic formalities in business. Because early adopters benefit from a...