Does mandatory IFRS adoption affect crash risk?
We test whether mandatory IFRS adoption affects firm-level “crash risk,” defined as the
frequency of extreme negative stock returns. We separately analyze nonfinancial firms and …
frequency of extreme negative stock returns. We separately analyze nonfinancial firms and …
Classification and measurement under IFRS 9: A commentary and suggestions for future research
E Kvaal, E Löw, Z Novotny-Farkas… - Accounting in …, 2024 - Taylor & Francis
This paper discusses several issues that were raised by the International Accounting
Standards Board (IASB) in their request for information for the post-implementation review …
Standards Board (IASB) in their request for information for the post-implementation review …
IFRS 9 implementation and bank risk
In this paper, we investigate the impact of IFRS 9–Financial instruments on bank risk. Using
a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in …
a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in …
Introducing more IFRS principles of disclosure–will the poor disclosers improve?
The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …
Fair value accounting and analyst forecast accuracy
D Ayres, XS Huang, M Myring - Advances in accounting, 2017 - Elsevier
This study examines the effect of fair value accounting on the behavior of analysts using a
large, generalizable sample of US firms. By employing a measure of firms' fair value …
large, generalizable sample of US firms. By employing a measure of firms' fair value …
IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
The impact of the institutional environment on the value relevance of fair values
P Fiechter, Z Novotny-Farkas - Review of accounting studies, 2017 - Springer
Most prior studies attribute valuation discounts on certain fair valued assets to measurement
error or bias. We argue that institutional differences across countries (eg, information …
error or bias. We argue that institutional differences across countries (eg, information …
Interpreting the European Union's IFRS endorsement criteria: The case of IFRS 9
EU Regulation requires that any international accounting standards (International Financial
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
The IASB's discussion paper on the conceptual framework for financial reporting: A commentary and research review
Consistent with the mission of the International Association for Accounting Education and
Research (IAAER) to “promote global excellence in accounting education and research, and …
Research (IAAER) to “promote global excellence in accounting education and research, and …
Fair value accounting: Current practice and perspectives for future research
R McDonough, A Panaretou… - Journal of Business …, 2020 - Wiley Online Library
A fundamental issue debated in the accounting literature centres on the appropriate basis
for measuring firms' assets and liabilities. During the last several decades, scholars have …
for measuring firms' assets and liabilities. During the last several decades, scholars have …