The European IFRS experiment: objectives, research challenges and some early evidence

Accounting and Business Research - Tập 41 Số 3 - Trang 233-266 - 2011
Peter F. Pope1, Stuart McLeay2
1Department of Finance , Cass Business School , 106 Bunhill Row, London, EC1Y 8TZ, UK
2The University of Sydney Sydney, Australia#TAB#

Tóm tắt

Từ khóa


Tài liệu tham khảo

Ali, A., Atanassova, A. and Filipova, F. 2010. Earnings management using loan loss provisions in Bulgarian banks. INTACCT Working Paper, University of Economics, Varna

10.2308/accr.2010.85.1.31

Atanassova, A. 2008. IFRS-adoption in Bulgarian banks: non-numerical disclosure evidence. INTACCT Working Paper, University of Economics, Varna

10.2308/accr.2008.83.3.593

Ball R., 2006, Accounting and business research, 36, 5, 10.1080/00014788.2006.9730040

Ball R., 2003, Journal of accounting and economics, 29, 1, 10.1016/S0165-4101(00)00012-4

10.1016/j.jacceco.2004.04.001

10.1111/j.1475-679X.2006.00198.x

10.1111/j.1475-679X.2008.00287.x

10.1016/S0165-4101(97)00014-1

Beuselinck, B., Joos, P. and Van der Meulen, S. 2008. International earnings comparability. INTACCT Working Paper, Tilburg University

Beuselinck, B. 2010a. Mandatory adoption of IFRS and analysts' forecasts information properties. INTACCT Working Paper, Tilburg University

Beuselinck, B. 2010b. Mandatory IFRS reporting and stock price informativeness. INTACCT Working Paper, Tilburg University

Bischof, J., Bruggemann, U. and Daske, H. 2010. Fair value reclassifications of financial assets under IFRS: economic determinants and capital market consequences. INTACCT Working Paper, University of Mannheim and Lancaster University

Botma, F. and Joos, P. 2010. The impact of mandatory IFRS adoption on ownership structure. INTACCT Working Paper, Tilburg University

Brown P., 2011, Accounting and business research, 41, 269, 10.1080/00014788.2011.569054

10.1080/0963818042000338997

Bruggemann, U., Daske, H., Homburg, C. and Pope, P. 2010. How do individual investors react to global IFRS adoption? INTACCT Working Paper, Lancaster University, University of Mannheim and University of Cologne

Buijink W., 2010, Contemporary accounting research, 27, 49, 10.1111/j.1911-3846.2010.01001.x

Camfferman K., 2007, Financial reporting and global capital markets: a history of the International Accounting Standards Committee, 1973–2000, 10.1093/acprof:oso/9780199296293.001.0001

Capkun, V. 2010. Setting the bar: earnings management during a change in accounting standards. INTACCT Working Paper, HEC Paris, ESSEC Business School, The Fletcher School

Cazavan-Jeny A., 2009, Comptabilité – controle – audit, 1, 105, 10.3917/cca.151.0105

Charitou, A., Lambertides, F. and Karamanou, I. 2010. The effects of IFRS adoption on default risk. INTACCT Working Paper, University of Cyprus

Choi, Y., Peasnell, K. and Toniato, J. 2010. Forecasted earnings vs reported earnings value relevance in the UK following IFRS adoption. INTACCT Working Paper, Lancaster University

10.1080/09638180.2010.496550

Dargenidou C., 2006, Abacus, 42, 388, 10.1111/j.1467-6281.2006.00207.x

10.1111/j.1468-5957.2006.00663.x

Daske H., 2008, Journal of accounting research, 46, 1085, 10.1111/j.1475-679X.2008.00306.x

10.1016/j.jaccpubpol.2006.11.001

Ding Y., 2009, Journal of accounting and public policy, 28, 154, 10.1016/j.jaccpubpol.2009.01.004

Ernstberger, J., Hitz, J. and Stich, M. 2010. Enforcement of accounting standards in Europe: capital market based evidence for the two-tier mechanism in Germany. Working Paper, Ruhr University Bochum

Florou, A. and Kosi, U. 2010. The economic consequences of mandatory IFRS adoption for debt financing. INTACCT Working Paper, University of Macedonia and Lancaster University

Florou, A., Kosi, U. and Pope, P. 2010. Credit relevance and mandatory IFRS adoption. INTACCT Working Paper, Lancaster University

Florou, A. and Pope, P. 2010. Mandatory IFRS adoption and investor asset allocation decisions. INTACCT Working Paper, Lancaster University

Garcia-Osma, B. and Pope, P. 2010. Strategic balance sheet adjustments under first-time IFRS adoption and the consequences for earnings quality. INTACCT Working Paper, University of Lancaster

Goh, L., Joos, P. and Soonawalla, K. 2010. What happens to reporting quality when IFRS standards are not enforced? INTACCT Working Paper, Tilburg University

10.1080/09638180220124770

IASB, 2010.The conceptual framework for financial reportingInternational Accounting Standards Board. Available from:www.ifrs.org(ISBN: 978-1-907026-69-0)

10.1016/j.jaccpubpol.2008.09.008

Jeanjean, T., Stolowy, H. and Erkens, M. 2010. Really ‘Lost in translation’? The economic consequences of increased international exposure of financial reports. INTACCT Working Paper, HEC Paris and University of Trier

Joos, P. and Leung, E. 2010. Do investors perceive IFRS adoption in the United States as beneficial? INTACCT Working Paper, Tilburg University

Kalogirou, F., Kiosse, A. and Pope, P. 2010. The impact of IAS19 on corporate capital structure. INTACCT Working Paper, Lancaster University

Karamanou, I., Nishiotis, G. and Petrides, M. 2010. The effect of IFRS adoption on insider trading. INTACCT Working Paper, University of Cyprus

10.1111/j.1475-679X.2007.00238.x

10.1080/00014788.2010.9663398

10.1016/S0304-405X(03)00121-1

Leuz, C. and Wysocki, P. 2009. Economic consequences of financial reporting and disclosure regulation: a review and suggestions for future research. Working Paper, University of Chicago and MIT Sloan School of Management. Available at SSRN:http://ssrn.com/abstract=1105398

Novotny-Farkas, Z. and Toniato, J. 2010. The implications of IFRS adoption on the valuation of loan loss allowances. INTACCT Working Paper, Lancaster University and Goethe University

Peasnell K., 2001, Accounting and business research, 31, 291, 10.1080/00014788.2001.9729621

Pope P., 2010, British accounting review, 42, 88, 10.1016/j.bar.2010.03.001

10.1111/j.0306-686X.2004.00004.x

10.1006/bare.1996.0001

Street D., 1998, Journal of international accounting, auditing and taxation, 7, 131, 10.1016/S1061-9518(98)90011-8

Sunder S., 2011, Accounting and business research, 41, 291, 10.1080/00014788.2011.569055

10.1080/09638189400000019

Verriest, A., Gaeremynck, A. and Thornton, D. 2010. Corporate governance and properties of IFRS adoption. INTACCT Working Paper, Tilburg University

10.2308/acch.2003.17.4.287

10.1080/0963818042000338022

Wysocki P., 2011, Accounting and business research, 41, 309, 10.1080/00014788.2011.575298

Young, S. and Zeng, Y. 2010. Does mandatory IFRS increase cross-country accounting comparability? Evidence from multiple-based equity valuation. INTACCT Working Paper, Lancaster University