The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice.
This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are t...
| Published in: | Abacus Vol. 50; no. 4; pp. 386 - 422 |
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| Main Authors: | , |
| Format: | Article |
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Wiley-Blackwell
Dec2014
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| Subjects: | |
| Online Access: | View this record in EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=103449453&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 103449453 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Dec2014 vid: 50 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 103449453 10.1111/abac.12035 ppf: 386 ppct: 36 formats: fmt: – @attributes: type: T – @attributes: type: P size: 891KB tig: atl: The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice. aug: au: Stadler, Christian Nobes, Christopher W. affil: Lancaster University Royal Holloway, University of London University of Sydney su: Accounting International Financial Reporting Standards Decision making Management Financial statements sug: subj: Accounting International Financial Reporting Standards Decision making Management Financial statements keyword: Accounting choice IFRS International differences ab: This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are tested on the choices made by the largest firms from 10 jurisdictions on a comprehensive set of IFRS policy topics, which are hand-collected from the financial statements. The results are consistent with the framework: country factors are particularly influential when the choice does not affect an important accounting number; and industry and topic factors influence the choice on some topics. Overall, we find that country factors have the greatest influence on IFRS policy choice. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2014 holdings: @attributes: islocal: N |
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