Global Financial Reporting: Implications for U.S. Academics

250 citations recorded by the source corpus.

How researchers see this paper

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

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “Furthermore, evidence on this question is of particular importance to the IASB because it can help the board evaluate whether its stated objective of improving accounting quality is being accomplished (see IASC 1989; Barth 2008).”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, unknown): “GAAP (e.g., Watts, 2003a, 2003b; Benston et al., 2006; Barth, 2008).”
Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, background): “It has been claimed that International Financial Reporting Standards (IFRS) adoption improves the functioning of global capital markets by providing comparable and high-quality information to investors (Barth, 2008).”
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, unknown): “, Barth (2008) and Hail et al.”
Internal Controls and Conditional Conservatism (2011, background): “Barth (2008) argues that conservatism is not a qualitative characteristic under the conceptual framework of IASB, which specifies that accounting information should be unbiased.”