Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP vs. IFRS) and domicile (U.S. vs. non-U.S.) affect earnings management (real vs. accrual). U.S. firms using U.S....

This study investigates the association between pension accounting information and both firm value and credit ratings. My findings indicate that fair-value-based pension accounting information is not more evaluation relevant (often termed value relevant in prior literature relating specifically...

Purpose This paper provides a useful template for integrating the teaching of International Financial Reporting Standards (IFRS) into the accounting curriculum. Methodology/approach We document the evolution of the dedicated IFRS course taught at Drexel University, sharing our department’s...