for communication, a single set of international financial reporting standards with the sole purpose of enhancing … global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …

Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well …

Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …