The International Journal of Accounting最新文献_第10页

Editorial Policy 编辑政策

The International Journal of Accounting Pub Date : 2016-12-01 DOI: 10.1016/S0020-7063(16)30199-6

引用次数: 0

IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study 国际财务报告准则的采用、披露程度和感知腐败:一项跨国研究

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.002

Muhammad Nurul Houqe , Reza M. Monem

引用次数: 0

书评公共部门会计和审计在欧洲-协调的挑战，国际会计准则治理和公共管理系列，伊莎贝尔·布鲁斯卡，Eugenio Caperchione，桑德拉·科恩，弗朗西斯卡·马内斯·罗西(编辑)，帕尔格雷夫-麦克米伦，贝辛斯托克汉普郡(2015)，(258页，ISBN 978-1-137-46133-

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.008

Tommaso Agasisti

引用次数: 0

Editorial Policy 编辑政策

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/S0020-7063(16)30118-2

引用次数: 0

Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study” 关于“采用国际财务报告准则、披露程度与感知腐败:一项跨国研究”的讨论

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.003

Asheq R. Rahman

引用次数: 4

Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study” 对“采用国际财务报告准则、披露程度与腐败感知:一项跨国研究”讨论的答复

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.006

Muhammad Nurul Houqe , Reza M. Monem

引用次数: 0

《生物多样性的会计》，迈克尔·琼斯主编，地球扫描，劳特利奇出版社，英国阿宾顿劳特利奇出版社和纽约出版社(2014)，304页，36.99英镑，59.95美元，ISBN 978-0-63064-1

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.009

Gunnar Rimmel

引用次数: 0

Culture and Cost Stickiness: A Cross-country Study 文化与成本粘性:一项跨国研究

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.010

Karen Kitching , Raj Mashruwala , Mikhail Pevzner

引用次数: 0

《国际财务报告准则下的集团会计原则》，Andreas Krimpmann，第一版，John Wiley & Sons，西苏塞克斯，英国，2015,856页，81欧元，ISBN 978-1-118-75141-1

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.005

Sonja Wüstemann

引用次数: 0

The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation 新制度主义视角下的国际财务报告准则采用改革:以俄罗斯联邦为例

The International Journal of Accounting Pub Date : 2016-09-01 DOI: 10.1016/j.intacc.2016.07.001

Oksana Kim

{"title":"The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation","authors":"Oksana Kim","doi":"10.1016/j.intacc.2016.07.001","DOIUrl":"10.1016/j.intacc.2016.07.001","url":null,"abstract":"<div>This study examines the impact of IFRS adoption and concurrent regulatory reforms on the reporting quality of Russian public firms. Unlike much of the prior literature focusing on the economic and legal explanations of the IFRS adoption, we build on the neo-institutional theory of DiMaggio and Powell (1983, 1991). We show that changes in reporting quality, as measured by value relevance of information and the degree of conditional conservatism, are a function of the type of isomorphic pressure within a country. We find that firms that experienced coercive, mimetic, and normative societal pressures—those that both adopted IFRS and were affected by other regulatory reforms—experienced significant improvements in reporting quality. We do not find such evidence for firms that experienced only coercive pressure—those that were affected by changes in regulations but were exempt from the IFRS reporting requirement. Overall, the study sheds light on complexity of the interplay between external pressures and a wide array of internal pressures on public firms to adopt IFRS. Notably, the study's unique research settings allows us to achieve a better identification strategy, compared to prior IFRS studies that attempted to disentangle the IFRS adoption and regulations/enforcement effects. Our findings indicate that the incremental “IFRS adoption” effect on reporting quality was significantly positive, whereas the individual “regulations” effect was non-detectable.</div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"51 3","pages":"Pages 345-362"},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2016.07.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122672812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 29