IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance

Advances in Accounting

Volumn 26, Issue 2, 2010, Pages 304-313

  Gastón, Susana Callao ^a   García, Cristina Ferrer ^a   Jarne, José Ignacio Jarne ^a   Laínez Gadea, José Antonio ^a  

^a UNIVERSITY OF ZARAGOZA   (Spain)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77957864055     PISSN: 08826110     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.adiac.2010.08.003     Document Type: Article

References (34)

1. Alexander D., Archer S. On the myth of "Anglo-Saxon" financial accounting. The International Journal of Accounting 2000, 35(4):539-557.
2. Armstrong C., Barth M.E., Jagonlizer A., Riedl E.J. Market reaction to the adoption of IFRS in Europe Available at SSRN:. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=903429.
3. Bae K., Tan H., Welker M. International GAAP differences: the impact on foreign analysts. The Accounting Review 2008, 83(3):593-628.
4. Ball R., Robin A., Wu J.S. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics 2003, 36:235-270.
5. Barth M.E., Landsman W.R., Lang M.H. International Accounting Standards and accounting quality. Journal of Accounting Research 2008, 46(3):467-498.
6. Bartov E., Goldberg S.R., Kim M. Comparative value relevance among German, U.S., and International Accounting Standards: a German Stock Market perspective. Journal of Accounting, Auditing and Finance 2005, 20(2):95-119.
7. Beckman J., Brandes C., Eierle B. German Reporting Practices: an analysis of reconciliations from German Commercial Code to IFRS or US GAAP. Advances in International Accounting 2007, 20:253-294.
8. Beuselinck C., Joos P., Van der Meulen S. International earnings comparability Available at:. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1014086.
9. Byard D., Li Y., Yu Y. The effect of mandated IFRS adoption on analysts' forecast errors 2008, Working paper, Baruch College, CUNY.
10. Christensen H.B., Lee E., Walker M. Cross-sectional variation in the economic consequences of international accounting harmonization: the case of mandatory IFRS adoption in the UK. The International Journal of Accounting 2007, 42:341-379.
11. Courtenay S.M., Keller S.B. Errors in databases revisited: an examination of the CRSP shares-outstanding data. The Accounting Review 1994, 69(1):285-291.
12. Cuijpers R., Buijink W. Voluntary adoption of non-local GAAP in the European Union: a study of determinants and consequences. European Accounting Review 2005, 14(3):487-524.
13. D'Arcy A. On accounting classification and the international onstables on debate - an empirical investigation. Accounting, Organizations and Society 2001, 26(4):327-349.
14. Daske H. Economic benefits of adopting IFRS or US GAAP - have the expected cost of equity capital really decreased?. Journal of Business, Finance and Accounting 2006, 33(3-4):319-373.
15. Daske H., Hail L., Leuz C., Verdi R.S. Adopting a label: heterogeneity in the economic consequences of IFRS adoptions Available at. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=979650.
16. Daske H., Hail L., Leuz C., Verdi R.S. Mandatory IFRS Reporting around the world: early evidence on the economic consequences. Journal of Accounting Research 2008, 46(5):1085-1142.
17. García Lara J.M., García Osma B., Gill de Albornoz B. Effects of database choice on International Accounting Research. Abacus 2006, 42(3-4):426-454.
18. Gassen J., Sellhorn T. Applying IFRS in Germany - determinants and consequences. Bfup 2006, 58(4):365-386.
19. Grudnitsky G., Aubert F. The impact and importance of mandatory adoption of International Financial Reporting Standards in Europe Available at:. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1276338.
20. Hope O.K. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: an international study. Journal of Accounting Research 2003, 41(2):235-272.
21. Hope O.K., Jin J., Kang T. Empirical evidence on jurisdictions that adopt IFRS. Journal of International Accounting Research 2006, 5(2):1-20.
22. Horton J., Serafeim G., Serafeim I. Does mandatory IFRS adoption improve the information environment? Available at. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1264101.
23. Hung M., Subramanyam K.R. Financial statements effects of adopting International Accounting Standards: the case of Germany. Review of Accounting Studies 2007, 12(4):623-671.
24. Jarne J.I. Clasificación y evolución internacional de los sistemas onstables 1997, AECA, Madrid.
25. Jermakovich E.K., Gornik-Tomaszewski S. Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation 2006, 15:170-196.
26. La Porta R., Lopez de Silanes F., Shleifer A. What works in securities laws?. The Journal of Finance 2006, 61(1):1-32.
27. Leuz C., Nanda D., Wysocki P.D. Earnings management and investor protection: an international comparison. Journal of Financial Economics 2003, 69:505-527.
28. Lewis P.A., Salter S.B. Europe and America - together or apart: an empirical test of differences in actual reported results. Advances in International Accounting 2006, 19:221-242.
29. Nair R., Frank W. The Impact of disclosure and measurement practices on international accounting classifications. The Accounting Review 1980, 55(3):426-450.
30. Nobes C. International classification of financial reporting 1992, Routledge, London.
31. Salter S. Classification of financial reporting systems and a test of their environmental determinants 1991, College of Business Administration, University of South Carolina, Doctoral Dissertation.
32. Van der Meulen S., Gaeremynck A., Willekens M. Attribute differences between US GAAP and IFRS earnings: an exploratory study. The International Journal of Accounting 2007, 42:123-142.
33. Van Tendeloo B., Vanstraelen A. Earnings management under German GAAP versus IFRS. European Accounting Review 2005, 14(1):101-126.
34. Weißenberger B.E., Stahl A.B., Vorstius S. Changing from German GAAP to IFRS or US GAAP: a survey of German companies. Accounting in Europe 2004, 1:169-189.