The Impact in the United States of Global Adoption of IFRS
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
- Street, Donna L. & Shaughnessy, Kimberley A., 1998. "The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997," The International Journal of Accounting, Elsevier, vol. 33(2), pages 179-209.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Esther Cheung & James Lau, 2016. "Readability of Notes to the Financial Statements and the Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 26(2), pages 162-176, June.
- Rafael Marrero, 2015. "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De Americ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(5), pages 29-46.
- Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP, 2015. "Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 15, pages 83-102, June.
- Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
- Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010.
"ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms,"
European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.
- Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
- Webber, Sarah J. & Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J., 2013. "Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 236-251.
- Abdallah, Abed AL-Nasser & Abdallah, Wissam & Ismail, Ahmad, 2012. "Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error," The International Journal of Accounting, Elsevier, vol. 47(2), pages 168-197.
- Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
- Eleftherios Thalassinos & Konstantinos Liapis & John E. Thalassinos, 2011. "The Regulation Framework for the Banking Sector: The EMU, European Banks and Rating Agencies before and during the Recent Financial and Debt Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(39), pages 250-279.
- Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W., 2008. "Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China," The International Journal of Accounting, Elsevier, vol. 43(4), pages 448-468, December.
- repec:dau:papers:123456789/2091 is not listed on IDEAS
- Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann, 2003. "Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts," The International Journal of Accounting, Elsevier, vol. 38(1), pages 71-93.
- Costel Istrate, 2014. "Impact Of Ifrs On The Accounting Numbers Of Romanian Listed Banks," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 45-49, August.
- Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
- Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán, 2008. "Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles," The British Accounting Review, Elsevier, vol. 40(2), pages 103-122.
- Oriol Amat & Catherine Gowthorpe & Jordi Perramon, 2005. "Manipulation of earnings reports in Spain - some evidence," Economics Working Papers 877, Department of Economics and Business, Universitat Pompeu Fabra.
- Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
- Manuela Meçe & Artur Ribaj, 2019. "The Rural Development and Employment in Albania," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 5, ejes_v5_i.
- George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(3), pages 284-303, June.
- Shiheng Wang & Michael Welker, 2011. "Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 257-307, March.
- John Thalassinos & Konstantinos Liapis, 2011. "Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 135-172.
- Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
- George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597, June.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:18:y:2008:i:3:p:199-208. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.