Why do Countries Adopt International Financial Reporting Standards

By K. Ramanna, E. Sletten. 2009

143 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/05be694b438431efec6212333f8e484bed5e31c4

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. Ramanna
2. Douglas J. Skinner
3. S. Kothari
4. Dechun Wang
5. Anwer S. Ahmed
6. Michael Neel
7. Qiang Cheng
8. Jere R. Francis

In Strategy and Management

1. K. Ramanna
2. Dechun Wang
3. Douglas J. Skinner
4. S. Kothari
5. Anwer S. Ahmed
6. Michael Neel
7. A. Parbonetti
8. Martin Walker

Citations in the corpus

• Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “…standard setters have operated at the behest of the SEC to provide ‘‘substantial authoritative support’’ (Zeff, 2005a). rnationally, the ‘‘privately’’ developed IASB standards are mandated in many jurisdictions (see for example, Ramanna and Sletten, 2009). produced, resulting in deadweight losses.”
• Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “Ramanna and Sletten (2009) find that more powerful countries are less likely to adopt IFRS, and a country is more likely to adopt IFRS if its trading partners or other countries in its geographical region are IFRS adopters.”