Spelling suggestions: "subject:"comparative accounting"" "subject:"eomparative accounting""
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An exploratory investigation of socio-economic phenomena that may influence accounting differences in three diverse countriesHudack, Lawrence R. January 1989 (has links)
Thesis (Ph. D.)--University of North Texas, 1989. / Includes bibliographical references (leaves 357-373).
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The effects of IFRS adoption on cross-border information comparability and economic activity. / CUHK electronic theses & dissertations collectionJanuary 2010 (has links)
Demand for internationally comparable accounting information has increased significantly in recent years due to rapid growth in cross-border investment. One reflection of this trend is the widespread adoption of International Financial Reporting Standards (IFRS), a set of accounting rules designed to improve financial reporting quality, including comparability. In this thesis, I empirically test whether IFRS adoption improves cross-border information comparability and whether the improvement in the information comparability, if any, facilitates international investment such as mergers and acquisitions (M&As). / In the first part of the thesis, I use data from 17 European countries that adopted IFRS in 2005 to investigate the effect of IFRS adoption on information comparability. I employ three proxies---the similarity of accounting functions, the degree of cross-border intra-industry information transfer, and the similarity of the information content of earnings and book value---to measure cross-border information comparability. I find that all three measures of information comparability indicate significantly better comparability in the post-IFRS period than in the pre-IFRS period. I also find that the improvement in comparability resulting from IFRS adoption is more evident among countries with similar institutional environments than among those with different institutional environments. / In the second part of the thesis, I examine whether the adoption of IFRS would encourage cross-border M&As. Using data from firms in 17 European countries with mandatory IFRS adoption in 2005, I calculate the frequency that a firm acquires/ merges with a foreign firm, the number of foreign bidders involved in an M&A deal, and the synergistic gains of cross-border M&As. I find that all three measures increase significantly after the mandatory IFRS adoption. These results suggest that IFRS adoption facilitates and create more value for cross-border M&As. / Yip, Wing Yue. / Adviser: Danqing Young. / Source: Dissertation Abstracts International, Volume: 73-03, Section: A, page: . / Thesis (Ph.D.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (leaves 80-85). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [201-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstract also in Chinese.
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International accounting harmonisation in developed stock market countries an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America /Emenyonu, Emmanuel Ndubuisi Okechukwu. January 1993 (has links)
Thesis (Ph.D.) - University of Glasgow, 1993. / Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1993. Includes bibliographical references. Print version also available.
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Analyse de la connexion entre les droits comptable et fiscal belges à la lumière du principe de l'image fidèleHaverals, Jacqueline January 2006 (has links)
Doctorat en Sciences politiques et sociales / info:eu-repo/semantics/nonPublished
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