An earlier survey, Meek and Saudagaran (1990) on research on transnational financial
reporting, has been extended by providing a review and synthesis of the relevant literature …

This paper identifies challenges and opportunities created by global financial reporting for
the education and research activities of US academics. Relating to education, after …

This paper discusses the relation between financial reporting research and practice,
particularly standard setters. Many studies addressing financial reporting issues use a …

We synthesize and extend research exploring differences between US and other countries'
Generally Accepted Accounting Principles (GAAP) by investigating whether differences …

The internationalisation of business and globalisation of financial markets require
companies and investors to address not only their local accounting requirements but also …

The objective of this paper is to aid researchers in conducting research relevant to global
financial reporting issues, particularly those of interest to financial reporting standard setters …

This paper discusses certain implications of capital‐markets‐based academic accounting
research for the assessment of International Accounting Standards (IAS) by the US …

This paper examines the valuation effect of discretionary accruals for Japanese firms, taking
into account the book value of equity. Consistent with US evidence, the Japanese market …

Prior research has investigated earnings management primarily through the use of
discretionary accruals. We examine whether, in addition to discretionary accruals, firms …

As accounting regulators develop international standards, it is helpful for them to understand
the use of financial statements by investors in different countries. In this study we compare …