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Viewing: 1 - 50 of 2,417 papers

1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 27,526
2.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,804
3.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,967
4.

IFRS Adoption and Accounting Quality: A Review

European Accounting Review, Forthcoming
Number of pages: 45 Posted: 26 Aug 2007
Accepted Paper Series
University of Melbourne and St. John's University
Downloads 10,541
5.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 10,019
6.

The Consequences of Mandatory Corporate Sustainability Reporting

Harvard Business School Research Working Paper No. 11-100
Number of pages: 49 Posted: 03 Apr 2011 Last Revised: 01 May 2017
Working Paper Series
London Business School and Harvard University - Harvard Business School
Downloads 9,105
7.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 31 Jul 2017
Working Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 5,841
8.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Accepted Paper Series
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,872
9.

Does Mandatory IFRS Adoption Improve the Information Environment?

Contemporary Accounting Research, Vol. 30, No. 1: 388-423.
Number of pages: 57 Posted: 06 Sep 2008 Last Revised: 19 Jul 2013
Accepted Paper Series
University of Exeter Business School, Harvard University - Harvard Business School and Capital Market Commission
Downloads 4,364
10.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,304
11.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1
Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014
Accepted Paper Series
University of Sydney
Downloads 4,198
12.

The Impact of International Accounting Standards on Firms

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 13 Posted: 16 May 2006
Working Paper Series
University of American college - Skopje - School of Business Economics and Management
Downloads 4,166
13.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Accepted Paper Series
Harvard University - Harvard Business School
Downloads 4,146
14.

The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China

Number of pages: 46 Posted: 28 Aug 2000
Working Paper Series
Massachusetts Institute of Technology and Harvard Business School
Downloads 4,047
15.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22
Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Harvard University - Harvard Business School and The University of Chicago - Booth School of Business
Downloads 3,941
16.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 3,793
17.

The Activity-Based Costing Method: Development and Applications

The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Number of pages: 17 Posted: 26 Jul 2010 Last Revised: 26 Jul 2010
Accepted Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 3,717
18.

Problems of Implementing International Accounting Standards in a Transition Economy: A Case Study of Russia

Number of pages: 27 Posted: 04 Nov 2003
Case and Teaching Paper Series
Fayetteville State University - Department of Accounting and Abu Dhabi University - Department of Accounting
Downloads 3,555
19.

Corporate and Integrated Reporting: A Functional Perspective

Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.,
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 20 Sep 2014
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 3,528
20.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Working Paper Series
Harvard University - Harvard Business School and Boston College
Downloads 3,514
21.

Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 24 Nov 2004
Working Paper Series
Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting
Downloads 3,438
22.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 3,416
23.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12
Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,338
24.

The Globalization of Accounting Standards: IFRS vs. US GAAP

Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Number of pages: 11 Posted: 27 Feb 2010
Accepted Paper Series
Georgian Court University, Richard Stockton College of New Jersey and New Jersey City University
Downloads 3,290
25.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 3,248
26.

Going International: Accounting and Auditing Standards

Internal Auditing, Vol. 23, No. 4, pp. 3-12, July 2008
Number of pages: 20 Posted: 11 Sep 2008 Last Revised: 16 Jul 2014
Accepted Paper Series
Texas A&M University-Corpus Christi, Texas A&M International University and Texas Southern University - Jesse H. Jones School of Business
Downloads 3,205
27.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010
Working Paper Series
University of Chicago - Booth School of Business
Downloads 3,087
28.

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
Number of pages: 58 Posted: 20 Jan 2009 Last Revised: 02 Jan 2011
Accepted Paper Series
Shanghai Maritime University, University of Western Sydney, affiliation not provided to SSRN and Hong Kong Baptist University

Multiple version iconThere are 2 versions of this paper

Downloads 2,989
29.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017
Working Paper Series
Unisys Machine Learning and Advanced Analytics Services
Downloads 2,957
30.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,910
31.

IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30 Posted: 29 Sep 2008 Last Revised: 15 Mar 2012
Working Paper Series
affiliation not provided to SSRN, UWA Business School (Accounting & Finance), Murdoch University and University of Western Australia
Downloads 2,894
32.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,757
33.

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, Vol.35, Issue 4, July-August 2016, Pages 352-394., HEC Paris Research Paper No. ACC-2016-1170
Number of pages: 70 Posted: 31 May 2011 Last Revised: 20 Sep 2016
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,711
34.

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Review of Accounting Studies 20(1): 242-282, March 2015
Number of pages: 61 Posted: 14 May 2009 Last Revised: 21 Feb 2015
Accepted Paper Series
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Downloads 2,552
35.

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Number of pages: 50 Posted: 19 May 2001
Working Paper Series
Graduate School of Management, UC-Davis and University of California, Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 2,515
36.

The Role of the Corporation in Society: An Alternative View and Opportunities for Future Research

Number of pages: 27 Posted: 28 May 2013 Last Revised: 09 Jun 2014
Working Paper Series
Harvard University - Harvard Business School
Downloads 2,462
37.

The Steps of Implementing Target Costing

Number of pages: 10 Posted: 17 Aug 2009 Last Revised: 03 Feb 2014
Working Paper Series
Islamic Azad University (IAU) - Borujerd Branch, Islamic Azad University (IAU) - Hamedan Branch and Social Security Organization-Iran
Downloads 2,458
38.

Role of Auditors in Corporate Governance

Number of pages: 8 Posted: 14 Oct 2009
Working Paper Series
School of Law, University of Sheffield and The West Bengal National University of Juridical Sciences
Downloads 2,450
39.

Network Effects in Countries’ Adoption of IFRS

Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Number of pages: 50 Posted: 18 Apr 2010 Last Revised: 22 Aug 2013
Working Paper Series
Harvard University - Harvard Business School and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 2,445
40.

The Impact of Corporate Governance on IFRS Adoption Choices

Number of pages: 47 Posted: 15 Sep 2008 Last Revised: 07 Nov 2011
Working Paper Series
EDHEC Business School, KU Leuven and Smith School of Business at Queen's University
Downloads 2,390
41.

Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

Simon School Working Paper No. FR 11-03
Number of pages: 55 Posted: 15 Sep 2010 Last Revised: 15 Aug 2016
Working Paper Series
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business and Emory University - Department of Accounting
Downloads 2,316
42.

Government Guarantees and Banks' Earnings Management

Number of pages: 55 Posted: 21 Jun 2016 Last Revised: 02 Nov 2017
Working Paper Series
Cornell University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Finance and Accounting, Students
Downloads 2,263
43.

The Association between Corporate Social Responsibility (CSR) and Earnings Quality – Evidence from European Blue Chips

HHL Working Paper Series No. 112
Number of pages: 43 Posted: 06 Sep 2012 Last Revised: 17 Feb 2014
Working Paper Series
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 2,245
44.

Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross-Listed Firms

Contemporary Accounting Research, 30, 2013, 1133–1165 ,
Number of pages: 40 Posted: 02 Mar 2010 Last Revised: 30 Jan 2015
Working Paper Series
University of Amsterdam Business School and Frankfurt School of Finance & Management gemeinnützige GmbH
Downloads 2,242
45.

Comparative Value Relevance Among German, U.S. And International Accounting Standards: A German Stock Market Perspective

Number of pages: 31 Posted: 04 Sep 2002
Working Paper Series
NYU Stern School of Business, Grand Valley State University and SUNY at Buffalo

Multiple version iconThere are 2 versions of this paper

Downloads 2,237
46.

Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?

Number of pages: 37 Posted: 01 Jun 2006
Working Paper Series
University of Vaasa
Downloads 2,184
47.

Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption

Journal of Accounting Research (Forthcoming), Fox School of Business Research Paper No. 15-083
Number of pages: 69 Posted: 15 Jun 2013 Last Revised: 09 Nov 2015
Accepted Paper Series
University of Chicago - Booth School of Business, London School of Economics and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,178
48.

Value Added Tax Administration in Ethiopia: A Reflection of Problems

UNSW Law Research Paper No. 2009-27, Tax Research, Vol. 6, No. 2, pp. 145-168, 2008
Number of pages: 24 Posted: 16 Aug 2009
Accepted Paper Series
University of New South Wales (UNSW)
Downloads 2,131
49.

Accounting Standards and Earnings Management Around the World

Number of pages: 59 Posted: 17 Oct 2005 Last Revised: 05 Aug 2015
Working Paper Series
State University of West Georgia

Multiple version iconThere are 2 versions of this paper

Downloads 1,990
50.

The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 04 Feb 2009 Last Revised: 19 Sep 2012
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,985