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dc.contributor.authorStent, WJen_US
dc.contributor.authorBradbury, Men_US
dc.contributor.authorHooks, Jen_US
dc.date.available2015en_US
dc.date.issued2015en_US
dc.identifier.citationAccounting and Finance, 2015, pp. 1 - 22en_US
dc.description"This is the peer reviewed version of the following article: Stent, W., et al. (2017). "Insights into accounting choice from the adoption timing of International Financial Reporting Standards." Accounting & Finance 57(S1): 255-276., which has been published in final form at http://dx.doi.org/10.1111/acfi.12145. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions."en_US
dc.description.abstractThis paper colle cts survey evidence on the costs and benefits of adoptingInternational Financial Reporting Standards (IFRS). It also examines themotivations for the timing of IFRS adoption. Significant differences existbetween early and late adopters for three of nine benefits and for one of six costmeasures. No significant differences exist in terms of firm size or the impact ofIFRS on contracts. Early adopters perceive themselves as market leaders. Theyare more certain about the manageability of implementing IFRS and are morespecific with regard to the impact of IFRS adoption. Late adoption decisionsare motivated by adverse consequences and uncertainty.en_US
dc.format.extent1 - 22en_US
dc.publisherWileyen_US
dc.subjectAccounting choiceen_US
dc.subjectContracting costsen_US
dc.subjectCosts a nd benefitsen_US
dc.subjectInternational Financial Reporting Standards adoptionen_US
dc.titleInsights into accounting choice from the adoption timing of international accounting reporting standardsen_US
dc.typeJournal Article
dc.identifier.doi10.1111/acfi.12145en_US
dc.description.confidentialfalseen_US
dc.identifier.elements-id255468
dc.relation.isPartOfAccounting and Financeen_US
dc.identifier.eissn1467-629Xen_US
dc.description.publication-statusAccepteden_US
dc.description.notesearly citationen_US
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
dc.identifier.harvestedMassey_Dark
pubs.notesNot knownen_US
dc.subject.anzsrc1402 Applied Economicsen_US
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen_US
dc.subject.anzsrc1502 Banking, Finance and Investmenten_US


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