References
- Ahmed , A. , Kilic , E. and Lobo , G. 2011 . Effects of SFAS 133 on the risk relevance of accounting measures of banks’ derivative exposures . The Accounting Review , 86 ( 3 ) : 769 – 787 .
- Armstrong , C. , Barth , M. E. , Jagolinzer , A. and Riedl , E. J. 2010 . Market reaction to the adoption of IFRS in Europe . The Accounting Review , 85 ( 1 ) : 31 – 61 .
- ASB/EFRAG (2011) Considering the Effects of Accounting Standards. Discussion Paper, Brussels, January.
- Brown , P. 2011 . International Financial Reporting Standards: what are the benefits? . Accounting and Business Research , 41 ( 3 ) : 269 – 285 .
- Buijink , W. 2006 . Evidence-based financial reporting regulation . Abacus , 42 ( 3/4 ) : 296 – 301 .
- Daske , H. , Hail , L. , Leuz , C. and Verdi , R. 2008 . Mandatory IFRS reporting around the world: early evidence on the economic consequences . Journal of Accounting Research , 46 ( 5 ) : 1085 – 1142 .
- Durocher , S. and Gendron , Y. 2011 . IFRS: on the docility of sophisticated users in preserving the ideal of comparability . European Accounting Review , 20 ( 2 ) : 233 – 262 .
- European Commission (2007) Endorsement of IFRS 8 Operating Segments. Analysis of Potential Effects – Report. Brussels, September.
- Ewert , R. and Wagenhofer , A. 2005 . Economic effects of tightening accounting standards to restrict earnings management . The Accounting Review , 80 ( 4 ) : 1101 – 1124 .
- Ewert , R. and Wagenhofer , A. 2012 . Using academic research for the post-implementation review of accounting standards: a note . Abacus , 48 ( 2 ) : 278 – 291 .
- Fülbier , R. U. , Hitz , J.-M. and Sellhorn , T. 2009 . Relevance of academic research and researchers’ role in the IASB's financial reporting standard setting . Abacus , 45 ( 4 ) : 455 – 492 .
- Fülbier , R. , Lirio Silva , J. and Pferdehirt , M. H. 2008 . Impact of lease capitalization on financial ratios of listed German companies . Schmalenbach Business Review , 60 ( 2 ) : 122 – 144 .
- Hail , L. , Leuz , C. and Wysocki , P. 2010a . Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): conceptual underpinnings and economic analysis . Accounting Horizons , 24 ( 3 ) : 355 – 394 .
- Hail , L. , Leuz , C. and Wysocki , P. 2010b . Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): political factors and future scenarios for U.S. accounting standards . Accounting Horizons , 24 ( 4 ) : 567 – 588 .
- Haller , A. , Nobes , C. , Cairns , D. , Hjelström , A. , Moya , S. , Page , M. and Walton , P. 2012 . The effects of accounting standards . Accounting in Europe , 9 ( 2 ) in press
- Hitz , J.-M. 2007 . The decision usefulness of fair value accounting – a theoretical perspective . European Accounting Review , 16 ( 2 ) : 323 – 362 .
- Hjelström , A. and Schuster , W. 2011 . Standards, management incentives and accounting practice – lessons from the IFRS transition in Sweden . Accounting in Europe , 8 ( 1 ) : 69 – 88 .
- IASB (2011) Effect Analysis of IFRS 11 Joint Arrangements and disclosures for joint arrangements included in IFRS 12 Disclosure of Interests in Other Entities, London, July.
- Leuz , C. 2010 . Different approaches to corporate reporting regulation: how jurisdictions differ and why . Accounting and Business Research , 40 ( 3 ) : 229 – 256 .
- Leuz, C. and Wysocki, P. (2010) Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research. Working paper, University of Chicago and University of Miami.
- Lins , K. , Servaes , H. and Tamayo , A. 2011 . Does fair value reporting affect risk management? International survey evidence . Financial Management , 40(3), pp. 525–551
- Plantin , G. , Sapra , H. and Shin , H. S. 2008 . Marking-to-market: panacea or Pandora's box? . Journal of Accounting Research , 46 ( 2 ) : 435 – 460 .
- Pope , P. and McLeay , S. 2011 . The European IFRS experiment: objectives, research challenges and some early evidence . Accounting and Business Research , 41 ( 3 ) : 233 – 266 .
- Power , M. 2007 . Organized Uncertainty – Designing a World of Risk Management , Oxford : Oxford University Press .
- Ravenscroft , S. and Williams , P. F. 2009 . Making imaginary worlds real: the case of expensing employee stock options . Accounting, Organizations and Society , 34 ( 6/7 ) : 770 – 786 .
- Schipper , K. 2010 . How can we measure the costs and benefits of changes in financial reporting standards . Accounting and Business Research , 40 ( 3 ) : 309 – 327 .
- Shleifer , A. and Wolfenzon , D. 2002 . Investor protection and equity markets . Journal of Financial Economics , 66 ( 1 ) : 3 – 27 .
- Singleton-Green , B. 2010 . The communication gap: why doesn't accounting research make a greater contribution to debates on accounting policy? . Accounting in Europe , 7 ( 2 ) : 129 – 145 .
- Soderstrom , N. and Sun , K. 2007 . IFRS adoption and accounting quality: a review . European Accounting Review , 16 ( 4 ) : 675 – 702 .
- Van Overfelt , W. , Deloof , M. and Vanstraelen , A. 2010 . Determinants of corporate financial disclosure in an unregulated environment: evidence from the early 20th century . The European Accounting Review , 19 ( 1 ) : 7 – 34 .
- Wu , J. and Zhang , I. 2009 . The voluntary adoption of internationally recognized accounting standards and firm internal performance evaluation . The Accounting Review , 84 ( 4 ) : 1281 – 1309 .
- Wysocki , P. 2011 . New institutional accounting and IFRS . Accounting and Business Research , 41 ( 3 ) : 309 – 328 .
- Xu, Y. and Doupnik, T.S. (2011) The Impact of Standard Precision on the Principle of Transfer of Control. Working Paper, Old Dominion University and University of South California.