International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

By A. Tarca. 2004

253 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7a0d843b7fb525516277542748b3eb18719680dd

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Citations in the corpus

Harmonization in CSR Reporting (2011, background): “For example, in the area of financial reporting, the International Accounting Standards (IAS) were introduced to improve comparability and transparency of financial statements (Tarca 2004).”
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, unknown): “The earnings variability metric is the variance of the residuals from the following regression of the change in net income on variables identified in prior research that explain earnings changes (Ashbaugh, 2001; Pagano et al., 2002; Lang et al., 2003, 2006; Tarca, 2004):”
Accounting disclosure and firms' financial attributes: Evidence from the UK stock market (2008, background): “The higher disclosure requirements and financial reporting quality that stem from IFRSs implies that the adoption of IFRSs gives a positive signal to investors as information asymmetry and agency costs tend to diminish (Tarca, 2004).”
Quality of financial reporting: measuring qualitative characteristics (2009, background): “In addition, the results in panels A and B reveal a significant influence of the variables company size, country, industry and year on the quality of financial reporting (Burgstahler et al., 2006; Tarca, 2004; Leuz et al., 2003 ).”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, background): “, NYSE, NASDAQ, or LSE) (Dumontier and Raffournier, 1998; Tarca, 2004; Cuijpers and Buijink, 2005), improving transparency and comparability of financial reports, reducing information asymmetry between insiders and outside shareholders (Leuz and Verrecchia, 2000; Leuz, 2003), improving analyst forec”
Empirical Evidence on Jurisdictions that Adopt IFRS (2006, unknown): “Tarca (2004) uses signaling theory (Spence, 1973) to explain why firms approach international capital markets by adopting international standards.”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, methodology): “Under dual reporting, firms voluntarily prepared two sets of consolidated statements, one complying with the HGB and another complying with either IFRS or US GAAP.”
Implementing IFRS from the perspective of EU publicly traded companies (2006, methodology): “Based on previous studies, we expected the early adopters to be larger (Dumontier & Raffournier, 1998; Glaum, 2000; Tarca, 2004).”
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2013, background): “…In addition, there are studies providing evidence on the determinants of voluntary IFRS adoptions (e.g., Leuz and Verrecchia, 2000; Ashbaugh, 2001; Tarca, 2004; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2005) as well as studies examining the determinants and effects of mandatory IFRS…”
International Financial Reporting Standards and the quality of financial statement information (2010, background): “Previous studies (Tarca, 2004; Barth et al., 2005; Lang et al., 2005; Tendeloo & Vanstraelen, 2005; Hung & Subramanyam, 2007) exhibit that IFRSs are information-oriented and improve the quality of financial reporting, thereby meeting the information needs of investors and reinforcing the structures…”
The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany (2009, unknown): “…system, we regress ∆NI on a number of control variables identified in prior literature (Ashbaugh 2001; Pagano et al., 2002; Lang et al., 2003; Tarca 2004; Lang et al. 2006; Barth et al., 2006, 2008 ), and the variances of the residuals of the regression is our measure of the earnings…”
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆ (2007, background): “(1), (2), and (3), we refer to the firm characteristics identified in the existing literature on voluntary accounting-regime choices such as Harris and Muller (1999), Leuz and Verrecchia (2000), Ashbaugh (2001), Leuz (2003), Tarca (2004) and Cuijpers and Buijink (2005).”
Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, methodology): “…over 10,000 and the ranking derived from it, hich is published annually. ontrol variables o control for differences in earnings management incenives, we include the following variables based on prior esearch (Ashbaugh, 2001; Pagano et al., 2002; Tarca, 2004; arth et al., 2006; Lang et al., 2006).”
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “…In addition, there are studies providing evidence on the determinants of voluntary IFRS adoptions (e.g., Leuz and Verrecchia, 2000; Ashbaugh, 2001; Tarca, 2004; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2005) as well as studies examining the determinants and effects of mandatory IFRS…”
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010, background): “This outcome may motivate firms to develop adjustment mechanisms to overcome potential adverse consequences of IFRS implementation (Tarca, 2004) and could lead to behaviour aimed at improving certain accounting variables, such as profitability and compensation, avoiding debt covenant violation, and…”