Worldwide Financial Reporting: The Development and Future of Accounting Standards

By G. Benston, M. Bromwich, Robert E. Litan, Alfred Wagenhofer. 2006

133 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ef6547140c694c31be2eb99acf6e3c74e89fa38f

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On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008, background): “This approach will have effects on the auditing profession because of the 2 Benston et al. (2006a, 79) share this position, though qualified in light of their discussion of the asset/liability and revenue/ expense approaches. possible increase in audit and litigation risks.”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “The literature on the economics of accounting standards views monopolies as problematic for a number of reasons (e.g., Ball, 1995; Dye and Sunder, 2001; Sunder, 2002, 2008; Benston et al., 2006; Meeks and Swann, 2008; Stulz, 2008).”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “This view s based on arguments that many important differences between the two standards remain e.g., enston et al. 2006 ; that IFRS offer more discretion and less guidance and, hence, more room for arnings management; and that they are less tested and comprehensive than U.S. GAAP.17 However,…”
The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis* (2008, background): “4 For example, see Fukao (1998, 2000), Hoshi (2001), Hoshi and Kashyap (2001), as well as a recent survey of Japanese financial reporting practice (Benston et al., 2006, Ch. 8). For evidence on regulatory forbearance during this period, and in particular that bank regulators allowed banks to “evergr”
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007, background): “Many Europeans strongly opposed the IASB’s financial instruments standards (particularly IAS 39), and the IASB withdrew IFRIC 3, Emissions Rights, after EU objections (Walton, 2004; Benston et al., 2006; Zeff, 2006).”
Why do Countries Adopt International Financial Reporting Standards (2009, background): “The value to a user from buying a Mac can be analyzed as: 1.”