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International Accounting eJournal

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Viewing: 51 - 100 of 3,029 papers

51.

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 2,293
52.

Global Return Premiums on Earnings Quality, Value, and Size

Number of pages: 33 Posted: 21 Nov 2012 Last Revised: 08 Jan 2013
Working Paper Series
BlackRock and New York University (NYU) - Department of Finance
Downloads 2,257
53.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and Bocconi University
Downloads 2,241
54.

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 2,229
55.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
Accepted Paper Series
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,216
56.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 2,208
57.

A Review of the IFRS Adoption Literature

Review of Accounting Studies, Forthcoming
Number of pages: 118 Posted: 24 Sep 2015 Last Revised: 29 May 2016
Accepted Paper Series
University of Miami, London School of Economics and London Business School
Downloads 2,206
58.

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 2,185
59.

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors

Number of pages: 47 Posted: 02 Mar 2009
Working Paper Series
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Downloads 2,180
60.

Macro to Micro: Country Exposures, Firm Fundamentals and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 07 Mar 2012 Last Revised: 24 Apr 2014
Accepted Paper Series
University of Texas at Dallas, AQR Capital Management, LLC and London Business School
Downloads 2,132
61.

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
University of Toronto, Boston University - Questrom School of Business and Harvard University - Harvard Business School
Downloads 2,110
62.

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most

Journal of Accounting Research 50, No. 3 (2012): 729-774
Number of pages: 69 Posted: 08 Jan 2009 Last Revised: 25 Aug 2016
Accepted Paper Series
University of North Carolina at Chapel Hill, University of Utah - Department of Finance and University of Chicago - Booth School of Business
Downloads 2,080
63.

Enforcement of Accounting Standards in Europe: Capital Market Based Evidence for the Two-Tier Mechanism in Germany

European Accounting Review, Forthcoming
Number of pages: 38 Posted: 28 Apr 2009 Last Revised: 10 Feb 2012
Accepted Paper Series
University of Goettingen, Technische Universität München and University of Regensburg
Downloads 2,075
64.

Firm-Level Corporate Governance in Emerging Markets: A Case Study of India

ECGI - Law Working Paper 119/2009, 2nd Annual Conference on Empirical Legal Studies Paper, U of Michigan Law & Economics, Olin Working Paper 08-011, U of Texas Law, Law and Econ Research Paper No. 87, Northwestern Law & Econ Research Paper No. 09-14
Number of pages: 50 Posted: 09 Mar 2008 Last Revised: 06 Jul 2009
Working Paper Series
Indian Institute of Management Ahmedabad, Northwestern University - Pritzker School of Law and University of Michigan Law School

Multiple version iconThere are 3 versions of this paper

Downloads 2,072
65.

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 2,052
66.

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 2,028
67.

The Practicability of Activity – Based Costing System in Hospitality Industry

Journal of Finance and Accounting Research, Department of Accounting, Nasarawa State University, Keffi, Nasarawa State – Nigeria. Vol. 1(1) pg 36 – 49
Number of pages: 18 Posted: 01 May 2009 Last Revised: 22 Mar 2017
Accepted Paper Series
Nasarawa State University and Nasarawa State University
Downloads 2,022
68.

Drivers and Barriers to Management Accounting Change

AAA 2008 MAS Meeting Paper
Number of pages: 47 Posted: 28 Jul 2007 Last Revised: 11 Jan 2008
Working Paper Series
Goethe University Frankfurt - Department of Finance, University Frankfurt - E-Finance Lab and Goethe University Frankfurt - Faculty of Economics and Business Administration
Downloads 2,004
69.

Anomalies Across the Globe: Once Public, No Longer Existent?

Journal of Financial Economics, Forthcoming
Number of pages: 46 Posted: 02 Aug 2016 Last Revised: 21 Oct 2018
Accepted Paper Series
University of Duisburg-Essen, Campus Essen and Technische Universität München (TUM) - TUM School of Management
Downloads 1,948
70.

Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting?

The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
Number of pages: 7 Posted: 24 Apr 2008 Last Revised: 14 Mar 2010
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,948
71.

Financial Reporting Quality and Economic Growth

Number of pages: 61 Posted: 11 Sep 2008 Last Revised: 24 Jun 2010
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,945
72.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Accepted Paper Series
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 1,942
73.

The Effect of Environmental Factors on Accounting Diversity – A Literature Review

Number of pages: 27 Posted: 07 Mar 2011
Working Paper Series
Vrije Universiteit Brussel VUB and An-Najah National University
Downloads 1,936
74.

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-39
Number of pages: 70 Posted: 07 Nov 2012 Last Revised: 17 Sep 2018
Accepted Paper Series
London School of Economics and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,935
75.

Auditor Independence - Its Importance to the External Auditor's Role in Banking Regulation and Supervision

Published in the 2006 Conference Proceedings of the IBFR Conference, Costa Rica and Elsevier Journals
Number of pages: 25 Posted: 22 May 2009 Last Revised: 08 Mar 2018
Accepted Paper Series
American Accounting Association
Downloads 1,926
76.

Measurement in Financial Reporting: The Need for Concepts

Accounting Horizons, 2014, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 140
Number of pages: 40 Posted: 21 Mar 2013 Last Revised: 07 Dec 2013
Accepted Paper Series
Stanford University - Graduate School of Business
Downloads 1,911
77.

Analyzing Operational Due Diligence Frameworks in Fund of Hedge Funds

Number of pages: 12 Posted: 26 May 2009 Last Revised: 20 Jul 2010
Working Paper Series
Corgentum Consulting
Downloads 1,910
78.

A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand

Research Executives Summaries Series, Vol. 5, No. 9
Number of pages: 11 Posted: 09 Feb 2010 Last Revised: 18 Feb 2010
Working Paper Series
University of Auckland - Department of Accounting and Finance and University of Glasgow
Downloads 1,882
79.

Effects of IFRS 16 on Key Financial Ratios: A New Methodological Approach

Morales-Díaz, José, Zamora-Ramírez, Constancio (2018): Effects of IFRS 16 on Key Financial Ratios: A New Methodological Approach. Accounting in Europe. Vol. 15. Núm. 1. Pag. 1-33. 10.1080/17449480.2018.1433307
Number of pages: 46 Posted: 30 Mar 2017 Last Revised: 19 Mar 2018
Accepted Paper Series
Universidad Complutense and University of Seville
Downloads 1,874
80.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,846
81.

Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

Number of pages: 85 Posted: 13 Dec 2009 Last Revised: 20 Nov 2011
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,844
82.

Corporate Governance in the UK: Is the Comply or Explain Approach Working?

International Review of Law and Economics, Forthcoming
Number of pages: 31 Posted: 07 Jan 2010 Last Revised: 26 Jan 2010
Accepted Paper Series
ESSEC Business School - Finance Department, American University - Department of Finance and Real Estate and London School of Economics
Downloads 1,823
83.

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Number of pages: 55 Posted: 07 Jul 2010 Last Revised: 03 Nov 2010
Working Paper Series
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong

Multiple version iconThere are 2 versions of this paper

Downloads 1,822
84.

Private Equity's Diversification Illusion: Evidence From Fair Value Accounting

Number of pages: 47 Posted: 30 Jan 2014 Last Revised: 07 Nov 2018
Working Paper Series
George Washington University and University of Utah
Downloads 1,787
85.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Working Paper Series
Brazilian School of Public and Business Administration
Downloads 1,782
86.

Does Mandatory IFRS Adoption Facilitate Debt Financing?

Review of Accounting Studies, Forthcoming, INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Number of pages: 62 Posted: 20 Nov 2009 Last Revised: 20 May 2015
Accepted Paper Series
Bocconi University and University of Paderborn
Downloads 1,782
87.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Accepted Paper Series
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,778
88.

An Economic Analysis of Fair Value: Accounting as a Vector of Crisis

Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Number of pages: 44 Posted: 17 Sep 2009 Last Revised: 11 Jul 2010
Accepted Paper Series
Banque de France, French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 1,778
89.

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Rotman School of Management Working Paper No. 07-04
Number of pages: 45 Posted: 15 Dec 2005
Working Paper Series
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,776
90.

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

International Journal of Accounting, 47(3), 333-355
Number of pages: 36 Posted: 04 Feb 2010 Last Revised: 27 Sep 2012
Accepted Paper Series
School of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration, Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Downloads 1,771
91.

Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings

Journal of International Accounting Research, Forthcoming
Number of pages: 30 Posted: 08 May 2009 Last Revised: 11 Jan 2011
Accepted Paper Series
University of Neuchatel - Institute of Financial Analysis
Downloads 1,764
92.

Mandatory IFRS Adoption and Institutional Investment Decisions

The Accounting Review, 87:6, November 2012, Forthcoming
Number of pages: 54 Posted: 19 Mar 2009 Last Revised: 01 Jun 2012
Accepted Paper Series
Bocconi University and Bocconi University
Downloads 1,732
93.
Downloads 1,716
94.

Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS

CAAA Annual Conference 2009 Paper
Number of pages: 42 Posted: 13 Jan 2009
Working Paper Series
York University and Ryerson University - Ted Rogers School of Management
Downloads 1,683
95.

Measuring the Impact of International Financial Reporting Standards (IFRS) in Firm Reporting: The Case of Portugal

Number of pages: 22 Posted: 28 Mar 2007
Working Paper Series
University of the Azores - Department of Economics and Business and University of the Azores
Downloads 1,679
96.

The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments

Accounting and Business Research Vol. 40 Number 3, 2010
Number of pages: 38 Posted: 25 Mar 2010 Last Revised: 07 Sep 2017
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 1,651
97.

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 22 Aug 2008 Last Revised: 13 Jun 2011
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich

Multiple version iconThere are 2 versions of this paper

Downloads 1,640
98.

The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment

Finance and Corporate Governance Conference 2010 Paper
Number of pages: 39 Posted: 15 Jan 2010
Working Paper Series
Monash University and Monash University - Department of Accounting
Downloads 1,626
99.

Mandatory IFRS Reporting and Stock Price Informativeness

Number of pages: 54 Posted: 16 Apr 2009
Working Paper Series
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus
Downloads 1,614
100.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School and University of Manchester - Manchester Business School
Downloads 1,595