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A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) recently issued a call for comment on a proposal to accept financial statements prepared in accordance with international financial reporting standards (IFRS) without reconciliation to U.S. GAAP. Accounting researchers have attempted to assess the...

Persistent link: https://www.econbiz.de/10012711326

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...

Persistent link: https://www.econbiz.de/10012710671

A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US issuers

Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 139-147

Persistent link: https://www.econbiz.de/10003976638

Regulation and the marketplace

Jamal, Karim; Maier, Michael; Sunder, Shyam - In: Regulation : the Cato review of business and government 26 (2003) 4, pp. 38-41

Persistent link: https://www.econbiz.de/10001949677

How do regulatory reforms to enhance auditor independence work in practice?

Fiolleau, Krista; Hoang, Kris; Jamal, Karim; Sunder, Shyam - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 864-890

Persistent link: https://www.econbiz.de/10010222941

Summary financial statement measures and analysts' forecasts of earnings

Stober, Thomas L. - In: Journal of accounting & economics 15 (1992) 2, pp. 347-372

Persistent link: https://www.econbiz.de/10001330737

Differential interpretations and trading volume

Bamber, Linda S.; Barron, Orie E.; Stober, Thomas L. - In: Journal of financial and quantitative analysis : JFQA 34 (1999) 3, pp. 369-386

Persistent link: https://www.econbiz.de/10001453440

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

The audit committee handbook

Braiotta, Louis; Gazzaway, R. Trent; Colson, Robert H.; … - 2010 - 5. ed.

Persistent link: https://www.econbiz.de/10003901269

Conservatism in accounting part I: explanations and implications

Watts, Ross L. - 2009

Persistent link: https://www.econbiz.de/10003825632