This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

This paper analyses the potential impacts of the introduction of a new accounting standard,
International Financial Reporting Standard 16 (IFRS 16)–Leases, on financial leverage and …

The paper draws on the economics of standards to inform current debates on international
accounting standards. It traces the benefits claimed for standards–their contribution to the …

This paper first describes the components of a conventional cost‐benefit analysis, a decision
tool that is widely used to evaluate large public‐sector projects such as dams. It then …

This paper traces the benefits of international accounting information systems-their
contribution to standardization and harmonization by purposing and tasking for business …

Purpose–The paper aims to trace the development of attitudes towards financial reporting
solutions for entities not subject to the European Union (EU) Regulation. This Regulation …

I use both theoretical and empirical models to assess how alternative measurement
approaches to banks' loan loss allowances affect lending when banks are subject to …

This paper attempts to tease out some of the reasons why the history of M&A accounting has
been so fraught. It compares the different M&A accounting regimes which have been tried …

Using a sample of Chinese listed firms that are required to audit and disclose any internal
control deficiency (ICD), this paper examines the effect of mandatory ICD disclosure on …

International Accounting Harmonization analyzes the differences between national
accounting rules and international accounting methods, showing that when firms adopt …