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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research

Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622

Persistent link: https://www.econbiz.de/10011500056

Studies on standardization of accounting practices : an assessment of alternative institutional arrangements

1981

Persistent link: https://www.econbiz.de/10011685807

Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)

Guay, Wayne R.; Verrecchia, Robert E. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 149-165

Persistent link: https://www.econbiz.de/10003365273

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

Dinh, Tami - 2020

Based on the notion that the effects of IFRS adoption are dependent on changes in the institutional environment, this paper analyses the effects of one prominent feature of IFRS: the accounting for research and development (R&D) under IAS 38. In our setting, IFRS adoption is accompanied by a...

Persistent link: https://www.econbiz.de/10012843079