The economic consequences of accounting standards: Evidence from risk-taking in pension plans
D Anantharaman, EC Chuk - The Accounting Review, 2018 - publications.aaahq.org
Experts have long conjectured that pension accounting rules, by which pension expense
depends on a managerial estimate that is directly tied to the riskiness of plan assets (ie, the …
depends on a managerial estimate that is directly tied to the riskiness of plan assets (ie, the …
Accounting quality under US GAAP versus IFRS: The case of Germany
M Cussatt, L Huang, TJ Pollard - Journal of International …, 2018 - publications.aaahq.org
This study examines whether accounting quality changed for a diverse set of German firms
that were required to switch accounting standards from US Generally Accepted Accounting …
that were required to switch accounting standards from US Generally Accepted Accounting …
Multiple regulators and accounting restatements: Evidence from Canada
BM Burnett, D Hart, BN Jorgensen… - Journal of …, 2019 - publications.aaahq.org
Canada delegates securities regulation to the provincial securities regulators where each
Canadian firm is headquartered. Legal origin theories predict weaker enforcement due to …
Canadian firm is headquartered. Legal origin theories predict weaker enforcement due to …
Liquidity and IFRS adoption in Canada
We examine cross-sectional differences in changes in liquidity for Canadian firms between
pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched …
pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched …
The impact of eliminating the 20-F reconciliation on the cost of debt: An exploratory study
In 2007, the US Securities and Exchange Commission voted to eliminate the 20-F
reconciliation requirement for foreign issuers listing their stocks or bonds in the US capital …
reconciliation requirement for foreign issuers listing their stocks or bonds in the US capital …