Research, Standard Setting, and Global Financial Reporting

By Mary E. Barth. 2007

115 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/24878ff53d88550a22f3b03c07c6cd0d1f0e99d1

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Citations in the corpus

Towards an Understanding of the Role of Standard Setters in Standard Setting (2013, background): “Debtholders are usually seen as demanding “reliability” (e.g., Watts, 2003), while equityholders are seen as demanding either “relevance” (e.g., Barth, 2006) or both “reliability” and “relevance” (e.g., LaFond and Watts, 2008).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “This switch is arguably the largest reporting standards change in accounting history and, not surprisingly, has been examined extensively (see, e.g., Barth, 2006; Hail et al., 2010; Soderstrom and Sun, 2007, for overviews).”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “29 See, for example, Barth (2006) and Johnson (2005) for FASB and IASB boards’ advocacy and use of fair value accounting in standard setting.”
Earnings quality: Evidence from the field (2013, background): “Electronic copy available at: https://ssrn.com/abstract=2103384 11 valuation (e.g., Barth, Beaver, and Landsman 2001, Schipper 2005, Barth 2006, Francis, Olsson, and Schipper 2006, IASB/FASB project on the conceptual framework 2006); or (ii) for performance evaluation, contracting and stewardship…”
Standard-setting measurement issues and the relevance of research (2007, background): “…potential circularity, it is unlikely that even if all recognised assets and liabilities were measured at fair value, recognised equity ' See Barth et al., (2001), Landsman (2005), Landsman (2006) and Barth (2007), for summaries of empirical research relating to the value relevance of fair values.”
Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014, background): “The objective when using a return approach is to evaluate what is reflected in share price changes during a particular period, whereas the objective when using a price levels approach is to evaluate what is reflected in stock price at a specific time (Barth 2006).”
Why do Countries Adopt International Financial Reporting Standards (2009, background): “International power politics: Ceteris paribus, we would expect more powerful countries to have a larger positive political value since more powerful countries are more likely to be able to influence the nature of international standards.”
The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom (2015, methodology): “Fourth, we use the Ohlson (1995) model as specified by Barth and Clinch (2009), and additionally, control for the effect that size and leverage may have on the association between share price and CSR disclosure in robustness tests.”
Mandatory CSR and sustainability reporting: economic analysis and literature review (2019, background): “…These were two of the main arguments put forward by regulators, standard setters, and politicians for the mandatory adoption of International Financial Reporting Standards (IFRS) in many countries around the world (for overviews see, e.g., Barth 2006; Hail et al. 2010a; De George et al. 2016).”