Are IFRS-based and US GAAP-based accounting amounts comparable? $

By Mary E. Barth, Wayne R. Landsman, Mark H. Lang, Christopher D. Williams. 2012

714 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ee85751e0dd662dd3ca2233b396f26099222fe21

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Citations in the corpus

Financial statement comparability and credit risk (2013, positive): “First, De Franco et al. (2011a) and Barth et al. (2012) develop quantitative, accounting-output-based measures of comparability using models of the relation between stock returns, a proxy for the valuation consequences of economic events during the period, and accounting numbers.2 Specifically, De…”
The effect of accounting comparability on the accrual-based and real earnings management (2016, methodology): “Barth et al. (2012) investigate whether IFRS-based accounting amounts are comparable to U.S. GAAP-based ones using the public firms in 27 IFRS adopting countries and the United States.”
Auditor Style and Financial Statement Comparability (2014, positive): “For example, Barth et al. (2012) examine the comparability of financial statements of non-U.”
A review of the IFRS adoption literature (2016, methodology): “Barth et al. (2012) modify the measure used by De Franco et al. (2011) in several ways following a cross-sectional approach.”
Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany (2012, neutral): “Barth et al. (2011) also provide evidence that application of U.S. GAAP results in higher value relevance of accounting information compared to foreign firms using IFRS.”
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).”
Textual Analysis and International Financial Reporting: Large Sample Evidence (2015, methodology): “…are included as instruments to avoid the ―forbidden regression‖ problem discussed in Wooldridge (2002) and demonstrated in an accounting context in Beaver et al. (2012), and are especially important in this analysis because the industry dummies themselves are perfectly collinear with the firm…”
Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018, neutral): “Thus, we rerun our main analyses using four alternative measures: two proposed by De Franco et al. (2011) and two proposed by Barth et al. (2012, 2013).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, result): “!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 8 Evidence of changes in the properties of accounting earnings (rather than in capital market outcomes) around mandatory IFRS adoption is more mixed with several studies finding improvements in ‘accounting quality’ (e.g., Gordon et al., 200”
Does Mandatory IFRS Adoption Improve Information Comparability (2012, neutral): “Following previous comparability studies (e.g., Bradshaw et al. 2009; Barth et al. 2011;DeFond et al. 2011; De Franco et al. 2011), we refer to firms in the same industry as similar firms and those in different industries as different firms.”
What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “…the impact of IFRS on earnings informativeness; and Landsman et al. 2011, for the effect of IFRS on the information content of earnings) by focusing on the effect of mandatory IFRS adoption on the comparability of accounting information (Barth et al. 2012; Brochet et al. 2013; Yip and Young 2012).”
Common Auditors in M&A Transactions (2016, methodology): “Using differences in year-specific total accruals (Francis et al., 2014) and the covariance of earnings across time (Barth et al., 2012; De Franco et al., 2011; 3 That is, ($8.99 billion + $870 million) × 1.064% = $104.9 million.”