The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets following the 2008 financial and stock market crises
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References listed on IDEAS
- Ball, Ray & Watts, Ross, 1972. "Some Time Series Properties of Accounting Income," Journal of Finance, American Finance Association, vol. 27(3), pages 663-681, June.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
- Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
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Keywordsvalue relevance; conservatism; capital markets; transparency; disclosure; comparability; consistency; accounting information; IFRS adoption ; mark to market accounting; IAS 32; IAS 39; financial instruments; fair value accounting; off balance sheet instruments;
- K2 - Law and Economics - - Regulation and Business Law
- E0 - Macroeconomics and Monetary Economics - - General
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- C2 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables
- G01 - Financial Economics - - General - - - Financial Crises
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-09-16 (Accounting & Auditing)
- NEP-ALL-2012-09-16 (All new papers)
- NEP-LAW-2012-09-16 (Law & Economics)
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