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International Accounting eJournal

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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 31,363
2.

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 - Department of Strategic & International Management and Harvard Business School
Downloads 17,582
3.

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 13,860
4.

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 11,680
5.

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 11,389
6.

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 10,628
7.

Why and How Investors Use ESG Information: Evidence from a Global Survey

Financial Analysts Journal, 2018, Volume 74 Issue 3, pp. 87-103.
Number of pages: 41 Posted: 02 Mar 2017 Last Revised: 06 Feb 2020
Working Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads 6,757
8.

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 6,709
9.

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 6,428
10.

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 5,027
11.

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 4,953
12.

Corporate and Integrated Reporting: A Functional Perspective

Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 24 May 2018
Working Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads 4,943
13.

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: 18 Posted: 26 Jul 2010 Last Revised: 26 Dec 2018
Accepted Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 4,864
14.

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 Warwick - Warwick Business School, Harvard Business School and Capital Market Commission
Downloads 4,782
15.

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 4,683
16.

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
University of Oxford - Blavatnik School of Government
Downloads 4,680
17.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,544
18.

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 4,336
19.

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, University of Oxford - Blavatnik School of Government and The University of Chicago - Booth School of Business
Downloads 4,251
20.

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 4,249
21.

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
University of Oxford - Blavatnik School of Government and The Ohio State University
Downloads 4,217
22.

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
Millennium Teaching University, Richard Stockton College of New Jersey and New Jersey City University
Downloads 4,126
23.

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-Department of Accounting, Texas A&M International University and Texas Southern University - Jesse H. Jones School of Business
Downloads 3,863
24.

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 3,828
25.

Government Guarantees and Banks' Income Smoothing

Number of pages: 56 Posted: 21 Jun 2016 Last Revised: 06 Aug 2021
Working Paper Series
California State University, Northridge, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri, Columbia
Downloads 3,814
26.

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 3,720
27.

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 Business School
Downloads 3,693
28.

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 3,655
29.

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 3,638
30.

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 3,632
31.

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
Humboldt University of Berlin - Faculty of Law
Downloads 3,613
32.

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 3,568
33.

Role of Auditors in Corporate Governance

Number of pages: 8 Posted: 14 Oct 2009
Working Paper Series
School of Law, University of Sheffield and West Bengal National University of Juridical Sciences
Downloads 3,521
34.

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 3,484
35.

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 3,317
36.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 3,205
37.

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, affiliation not provided to SSRN, Murdoch University and University of Western Australia
Downloads 3,089
38.

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 University of Utah - David Eccles School of Business
Downloads 3,074
39.

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 3,050
40.

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 3,001
41.

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 2,832
42.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 20 May 2021
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 2,767
43.

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 2,671
44.

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
KU Leuven, KU Leuven and Smith School of Business at Queen's University
Downloads 2,654
45.

The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison

Number of pages: 43 Posted: 16 Sep 2009
Working Paper Series
Massey University - School of Accountancy, School of Accountancy, Massey University and Massey University
Downloads 2,636
46.

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
University of Oxford - Blavatnik School of Government and The Ohio State University

Multiple version iconThere are 2 versions of this paper

Downloads 2,632
47.

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

European Corporate Governance Institute (ECGI) - Law Working Paper No. 306/2016, Chicago Booth Research Paper No. 16-03
Number of pages: 143 Posted: 20 Feb 2016 Last Revised: 09 Mar 2016
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,627
49.

Market Reaction to Mandatory Nonfinancial Disclosure

Management Science, 65(7), pp.3061-3084
Number of pages: 47 Posted: 09 Sep 2015 Last Revised: 30 Jan 2020
Accepted Paper Series
Joseph L. Rotman School of Management - University of Toronto, Boston University - Questrom School of Business and Harvard Business School
Downloads 2,555
50.

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Number of pages: 22 Posted: 26 May 2015
Accepted Paper Series
Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,511