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Articles 1 - 4 of 4
Full-Text Articles in Accounting
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
R&D Reporting Rule And Firm Efficiency, Nilabhra Bhattacharya, Yoshie Saito, Ram Venkataraman, Jeff Jiwei Yu
Research Collection School Of Accountancy
US GAAP (SFAS 2) requires immediate expensing of research and development (R&D) expenditure. Critics of this rule contend that the current treatment incentivizes managers to cut essential investments in R&D to manage short-term profits, and such actions could lead to longer-term adverse consequences for firms and investors. While other observers argue that there is little rigorous research that suggests that the current accounting treatment has harmful consequences. In this study, we exploit a setting in Germany when the accounting rule for R&D reporting changed from immediate expensing (as in the U.S.) to partial capitalization when Germany adopted International Financial Reporting …
Perspectives On Eventual Ifrs Adoption, Annette Or
Perspectives On Eventual Ifrs Adoption, Annette Or
Accounting
Will the effects of eventual adoption of International Financial Reporting Standards (IFRS) be more positive or negative for practitioners and companies in the United States? How will IFRS affect stakeholders, including Chief Financial Officers (CFOs), investors, bankers, Chief Executive Officers (CEOs), chairmen, taxpayers, Certified Public Accountants (CPAs), and publicly traded companies? This paper will discuss the challenges faced, the opinions regarding the transition process, and the implications of IFRS implementation.
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Ifrs And The Repeal Of Lifo, Jonathan Spenser Tipton
Chancellor’s Honors Program Projects
No abstract provided.
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Open Access Theses & Dissertations
Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the …