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Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC...
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
To provide you with an overview of the activities and projects that collectively make-up the IASB’s Disclosure Initiative.
The Sarbanes-Oxley Act (SOX) of 2002 requires principal officers to certify under oath to the veracity of information contained in Securities and Exchange Commission (SEC) filings and opine on the eff...
Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from em...
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
The purpose of the Management Discussion & Analysis (MD&A) is to complement and supplement the information provided through financial statements by affording balanced discussions of company’s operatin...
The accounting profession is on the precipice of one of the biggest changes to face it since the 1930s. In the very near future, there is a strong possibility that United States generally accepted ac...
Though measurement is a key aspect of financial accounting and reporting, fundamental measurement issues remained outside proper consideration for a long time and yet have not been solved satisfactory...
26 April 2007,Washington , D.C. , April 24, 2007 – Following up on its roundtable last month, the Securities and Exchange Commission today announced a series of actions it intends to take relating to ...
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The in­creasing use of derivatives and new types of financ...

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