The compulsory use of IFRS for the consolidated statements of listed companies in the EU
and elsewhere, and the convergence of IFRS with US GAAP, might imply the end of …

As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to
prepare their consolidated financial statements. Half a decade later, the paper analyzes the …

This text presents international accounting within the context of managing multinational
enterprises, focusing on business strategies and how accounting applies to these strategies …

The International Accounting Standards Board (IASB) acquired greater legitimacy and
stature when the European Union (EU) decided to require all listed companies to prepare …

This paper addresses the questions of whether private firms in eight European countries
engage in earnings management, and if so, whether tax incentives affect such practices. To …

Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …

Is earnings management affecting (driving) the measures of earnings conservatism? Ball et
al.(2000) point out that the asymmetry in the recognition of good and bad news in earnings …

We test the earnings management behavior of Russian companies in the years 2001 and
2002. We analyze the effects of ownership structure on the extent of tax management. We …

The international tax regime in relation to multinational enterprises (MNEs) is ineffective and
a rethink is required. We illustrate that the tax avoidance motive of MNEs can incentivize …

Based on data collected from 616 experienced financial officers who use US GAAP or IFRS
and are domiciled in the US, Europe, or Asia, we examine how reporting standards (US …