Purpose The debate on whether global accounting standards are appropriate for use within the US regulatory environment has not yet ended. Nearly four years after the release of the Securities and Exchange Commission’s (SEC’s) much awaited report on the issue, the position of the regulator is...

Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...

Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...

This paper examines the July 13, 2012 Final Staff Report of the Office of the Chief Accountant of the SEC with regard to IFRS adoption in the United States, and the response of the staff of the IFRS Foundation. Using analytical methods developed in qualitative research and student opinion as...