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AAA 2009 Mid-Year International Accounting Section (IAS) Meeting (Archive)

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Viewing: 1 - 16 of 16 papers

1.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,210
2.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,470
3.

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 2,862
4.

The Adoption of IFRS in the UK

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 21 Posted: 01 Oct 2008
Working Paper Series
University of Hertfordshire and University of Hertfordshire - Business School
Downloads 1,881
5.

The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 22 Posted: 01 Oct 2008 Last Revised: 20 Oct 2008
Working Paper Series
Abilene Christian University - College of Business Administration, Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration
Downloads 879
6.

Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50 Posted: 01 Oct 2008 Last Revised: 15 Aug 2014
Working Paper Series
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg

Multiple version iconThere are 2 versions of this paper

Downloads 786
7.

The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 18 Posted: 02 Oct 2008 Last Revised: 05 Jul 2011
Working Paper Series
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
Downloads 638
8.

Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 32 Posted: 11 Sep 2008 Last Revised: 25 Sep 2008
Working Paper Series
ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics
Downloads 488
9.

An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 46 Posted: 02 Oct 2008
Working Paper Series
Lancaster University - Management School, Portsmouth Business School and University of Portsmouth
Downloads 477
10.

Knowledge Sharing Across Cultures

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 20 Posted: 03 Oct 2008
Working Paper Series
University of Texas at El Paso - Department of Accounting and Department of Accounting Middle Tennessee University
Downloads 214
11.

Toward a Framework of the Harmonization of Bank Financial Reporting Standards in Transition Economies: The Case of Mexico

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 63 Posted: 02 Oct 2008 Last Revised: 07 Oct 2009
Working Paper Series
University of Rhode Island, University of Murcia and University of Rhode Island
Downloads 136
12.

The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers

International Journal of Accounting, Forthcoming
Number of pages: 42 Posted: 01 Oct 2008 Last Revised: 02 Jan 2011
Accepted Paper Series
University of Texas at El Paso (UTEP) and Bucknell University - School of Management
Downloads 128
13.

Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 48 Posted: 30 Sep 2008
Working Paper Series
Kansas State University and affiliation not provided to SSRN
Downloads 119
14.

Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities

European Accounting Review, Vol. 19, No. 4, pp. 739-773, 2010
Posted: 18 Sep 2008 Last Revised: 02 Aug 2011
Accepted Paper Series
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
15.

Panel on Challenges of IFRS Adoption and Corporate Governance Reorganization in Europe Sponsored by Ibeacon

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Posted: 13 Jan 2009
Working Paper Series
San Diego State University
16.

Planning and Control at Hongdou Industrial Stock Company

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Posted: 16 Jan 2009
Working Paper Series
Institute of Management Accountants