Research, Standard Setting, and Global Financial Reporting
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
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Aboody academic literature accounting amounts accounting information Accounting Research aﬀect asset revaluations assets and liabilities Barth book value capital markets cash ﬂows change in credit cial coeﬃcient conceptual framework cost of capital credit risk dards debt value decisions deﬁned deﬁnition develop research questions diﬀerent diﬃcult disclosed disclosure earnings eﬀects entities equity value event study evidence fair value FASB and IASB ﬁnan ﬁnance ﬁnancial instruments Financial Reporting ﬁnancial statement transparency ﬁnancial statement users ﬁnd ﬁndings ﬁrm value ﬁrm’s ﬁrst future research global ﬁnancial reporting globalization of ﬁnancial historical cost Holthausen IASB’s identiﬁes income income statement International Accounting Standards Journal of Accounting measurement attribute measurement perspective Motivating questions relating option values predicted principles-based standards questions motivated recognized reﬂect relevance and reliability relevant to standard-setting research designs SFAC SFAS share prices signiﬁcant signiﬁcantly speciﬁed specify standard setters standard-setting issues standards-based stock-based compensation tion value of equity value relevance variables
Page 93 - Statement of Financial Accounting Standards No. 119, "Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments...
Page 95 - Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision useful Financial Reporting Information" ist das erste Ergebnis dieses gemeinsamen Projektes (sog.
Page 95 - Journal of Accounting and Economics, 11, 35-69. Published Research Reflecting Changes Made Solely Due to Accounting Treatment Imhoff, Eugene A. and Jacob K. Thomas, 1988, "Economic Consequences of Accounting Standards: The Lease Disclosure Rule Change," Journal of Accounting and Economics, 10, 277-310. ATTACHMENT A INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION. INC. 1996 - 1997 BOARD OF DIRECTORS Officers Gay H. Evans Chairman Senior Managing Director Bankers Trust International, PLC Thomas Montag,...