Emily Shafron

Texas A&M University - Department of Accounting

Assistant Professor

430 Wehner

College Station, TX 77843-4353

United States

http://https://mays.tamu.edu/directory/shafron/

SCHOLARLY PAPERS

3

DOWNLOADS

109

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Accounting Tower of Babel: Language and the Translation of International Accounting Standards

Number of pages: 57 Posted: 21 Mar 2023
Emily Shafron
Texas A&M University - Department of Accounting
Downloads 68 (528,198)

Abstract:

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IFRS, translation, financial statement comparability, linguistic distance, language barriers

2.

Disincentives to Exchange Customized Local GAAP for IFRS

Journal of Accounting and Public Policy, Vol. 41, No. 6, 2022
Number of pages: 53 Posted: 29 Mar 2023 Last Revised: 04 Apr 2023
Herita T. Akamah, Stephani Mason and Emily Shafron
University of Nebraska at Lincoln - School of Accountancy, DePaul University - School of Accountancy and Management Information Systems (MIS) and Texas A&M University - Department of Accounting
Downloads 25 (772,944)

Abstract:

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IFRS adoption, rate-regulated activities, regulatory accounting, local GAAP, Canada

3.

Investor Tastes: Implications for Asset Pricing in the Public Debt Market

Journal of Corporate Finance, Vol. 55, 2019
Number of pages: 58 Posted: 10 Feb 2023 Last Revised: 04 Apr 2023
Emily Shafron
Texas A&M University - Department of Accounting
Downloads 16 (848,946)

Abstract:

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Islamic finance; asset pricing; investor tastes; sukuk; bond pricing