Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP

By Mark Bradshaw, Gregory S. Miller. 2008

132 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3f0525f7e2d0040f21da0d632f6c6167549226a6

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Citations in the corpus

Transparency and Liquidity Uncertainty in Crisis Periods (2011, methodology): “Prior research such as Barth et al. (2008) and Bradshaw and Miller (2008) suggests that accounting quality is generally higher for firms reporting under IFRS or U.S. GAAP, so we expect greater transparency for firms that use non-local accounting 8 Each of these transparency indicators likely…”
Network Effects in Countries’ Adoption of IFRS (2014, unknown): “2 Prior literature argues that financial reporting standards have co-developed with a country’s economic, political, and cultural institutions (e.g., Ball, Kothari, and Robin, 2000; Ball, Robin, and Wu, 2003; Bushman and Piotroski, 2006; Bradshaw and Miller, 2008; and Hail, Leuz, and Wysocki, 2010).”
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings? (2006, unknown): “32 This subsample of firms provides an interesting potential overlap with Bradshaw and Miller (2004).”
Transparency, Liquidity, and Valuation: International Evidence (2009, unknown): “12 standards, or b) voluntarily adopted international standards (see also Barth et al. (2008) and Bradshaw and Miller (2008)).15 The overall idea is that firms with large auditors, a large and accurate analyst following, and less evidence of earnings smoothing are more likely to be adopting…”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “Effective regulatory oversight is important in reaching accounting standards harmonization outcome (Bradshaw & Miller, 2008).”
New institutional accounting and IFRS (2011, unknown): “Thus, convergence in firms’ accounting practices is unlikely unless there is also convergence in countries’ institutions that strongly affect managers’ reporting incentives (e.g. Joos and Wysocki 2007, Bradshaw and Miller 2008).”
Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, unknown): “Relating to other features of the financial reporting system, Ball (1995, 2006), Lang et al. (2006), and Bradshaw and Miller (2008) observe that accounting standards and the regulatory and litigation environment affect reported accounting amounts.”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “Convergence in financial reporting outcomes is unlikely unless there is convergence in other factors shaping firms' reporting incentives (e.g., Bradshaw and Miller, 2008; Joos and Wysocki, 2007).”