International differences in IFRS policy choice: A research note

By Erlend Kvaal, Christopher Nobes. 2010

276 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/98bb89929cdd138df631596feb8f5a5b34433fc8

How researchers see this paper

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

In Accounting

1. Christopher Nobes
2. Thorsten Sellhorn
3. Martin Glaum
4. P. Schmidt
5. S. Vogel
6. Donna L. Street
7. Philip Brown
8. Edward J. Riedl

In Strategy and Management

1. Christopher Nobes
2. P. Schmidt
3. S. Vogel
4. Martin Glaum
5. Philip Brown
6. Donna L. Street
7. Thorsten Sellhorn
8. Maximilian A. Müller

Citations in the corpus

• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Kvaal and Nobes (2010) find substantial cross-country variation in IFRS policy choices in the adoption year, which is largely determined by pre-IFRS national reporting practices.”
• Recognition versus Disclosure of Fair Values (2015, background): “Finally, the significant negative coefficient on Pre_IFRS_FV (–1.66, z-stat = 16.33) corroborates that socio-economic factors captured in a country’s pre-IFRS domestic GAAP explain firms’ reporting decision under IFRS (e.g., Kvaal and Nobes 2010, 2012).”
• The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “8 Similarly, Kvaal and Nobes (2010) find that for 16 accounting policy issues in the largest five stock markets in Europe, pre-IFRS practice has continued after IFRS adoption.”
• International Financial Reporting Standards: what are the benefits? (2011, background): “This has led to ‘national patterns of accounting’ that may limit comparability (Kvaal and Nobes 2010).”
• IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice (2012, unknown): “Kvaal and Nobes (2010) examine the Continuation of National Patterns of IFRS Practice 345 policy choices on 16 such accounting topics in the 2005/6 reports of all the companies in the main stock market indices of the five largest countries that used IFRS at that date (Australia and four EU…”
• IFRS Practices and the Persistence of Accounting System Classification (2011, unknown): “On investigation of this and two other 3 See Kvaal and Nobes (2010); and when financial companies are removed, the usage is zero for all large listed companies in most countries.”
• The continued survival of international differences under IFRS (2013, background): “For example, Kvaal and Nobes (2010) included two such items: (i) whether a line item for ‘operating profit’ is included in the income statement, and (ii) how dividends paid are treated in a cash flow statement.”
• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “(Ernst & Young 2006, pp. 6–7) Kvaal and Nobes (2010) find that European companies tend to continue accounting practices that were required or common practice under their national GAAP before the introduction of IFRS Accounting and Business Research 173 (also see Nobes 2006).”