Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

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The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “…EU and other countries (Flower, 1997; Stolowy and JenyCazavan, 2001; Haller, 2002; Bradshaw and Miller, 2003; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2007; Hail et al., 2009).25 26 Our study focuses on whether mandatory adoption enhances the value relevance of accounting information.”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “8 As another example, Hail et al. (2010) note: ‘‘A key role of accounting standards is to reduce the economy-wide transaction costs of communicating information among various stakeholders, allowing them to make more efficient real decisions and undertake transactions within, outside, and between…”
The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings (2011, background): “The problem of identifying the effects of changes in accounting standards per se has plagued the IFRS mandatory adoption literature because control groups are difficult to find for a country wide change – for an extensive discussion, see Daske et al. (2008) and Hail et al. (2009).”
Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “38 accounting standards, and more important than regulatory competition with other accounting standards around the world (Hail et al., 2009).”