Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
By Clare Wang. 2014
211 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/77015fc1dd299bd14bc8ec7b20b907475c17a7ce
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Martin Walker
- Cheng (Colin) Zeng
- L. Simone
- Thorsten Sellhorn
- Edward Lee
- Hans B. Christensen
- Xi Li
- Ulf BrÜGgemann
In Finance
- Martin Walker
- L. Shivakumar
- Joerg-Markus Hitz
- Ulf BrÜGgemann
- Hans B. Christensen
- Emmanuel T. De George
- Xi Li
- L. Simone
Citations in the corpus
- A review of the IFRS adoption literature (2016, background): “Based on a sample of firms from 20 countries that mandatorily adopted IFRS in 2005, Ahmed, Neel, and Wang (2013) investigate whether IFRS adoption lowers income smoothing, decreases earnings aggressiveness (measured as positive excess accruals and less timely loss recognition), and decreases earning”
- Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “Wang and Welker (2011) provide the only related empirical evidence we are aware of.”
- Financial Statement Comparability and Expected Crash Risk (2016, unknown): “: þ852 34427962. comparability by focusing on the adoption of International Financial Reporting Standards (IFRS) (e.g., Lang et al., 2010; DeFond et al., 2011, 2013; Barth et al., 2012, 2013; Yip and Young, 2012; Wang, 2014).”
- Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, unknown): “6 The other very few studies that take a contracting perspective are Wu and Zhang [2010] and Chen and Tang [2011].”
- Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “they argue that the benefits are more likely to arise from changes in accounting comparability (DeFond et al., 2010; Wang, 2014) than changes in accounting quality.”
- Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “7 For empirical evidence on the effect of IFRS on financial statement comparability and quality, see Barth et al. (2012) (2008), Brochet et al. (2013), Christensen et al. (2013) (2015), Lang et al. (2010), Liao et al. (2012), Yip and Young (2012), and Wang (2014).”