Narrow search
Showing 1 - 5 of 5
Cover Image
Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low
Christensen, Hans Bonde - 2012
Kim and Shi (this issue) document that voluntary IFRS adoption is associated with significant benefits and argue that the effect is causal – a conclusion that is similar to many published papers on IFRS adoption. Yet voluntary IFRS adopters constitute only a small percentage of the global...
Persistent link: https://www.econbiz.de/10013109562
Cover Image
Mandatory IFRS Reporting and Changes in Enforcement
Christensen, Hans Bonde - 2015
In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. This study aims to distinguish between several...
Persistent link: https://www.econbiz.de/10013037124
Cover Image
Mandatory IFRS Reporting and Changes in Enforcement
Christensen, Hans Bonde - 2013
In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries. The capital-market effects around this change have been extensively studied, but their sources are not yet well understood. This study aims to distinguish between several...
Persistent link: https://www.econbiz.de/10013072080
Cover Image
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial assets pass the market test?"
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Cover Image
Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097