Insights into accounting choice from the adoption timing of International Financial Reporting Standards

dc.contributor.authorStent W
dc.contributor.authorBradbury ME
dc.contributor.authorHooks J
dc.date.available2015
dc.date.issued2015
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."
dc.description.abstractThis paper collects survey evidence on the costs and benefits of adopting International Financial Reporting Standards (IFRS). It also examines the motivations for the timing of IFRS adoption. Significant differences exist between early and late adopters for three of nine benefits and for one of six cost measures. No significant differences exist in terms of firm size or the impact of IFRS on contracts. Early adopters perceive themselves as market leaders. They are more certain about the manageability of implementing IFRS and are more specific with regard to the impact of IFRS adoption. Late adoption decisions are motivated by adverse consequences and uncertainty.
dc.description.confidentialfalse
dc.description.notesearly citation
dc.description.publication-statusAccepted
dc.format.extent1 - 22
dc.identifier.citationAccounting and Finance, 2015, pp. 1 - 22
dc.identifier.doi10.1111/acfi.12145
dc.identifier.eissn1467-629X
dc.identifier.elements-id255468
dc.identifier.harvestedMassey_Dark
dc.publisherBlackwell Publishing
dc.relation.isPartOfAccounting and Finance
dc.subjectAccounting choice
dc.subjectContracting costs
dc.subjectCosts a nd benefits
dc.subjectInternational Financial Reporting Standards adoption
dc.subject.anzsrc1402 Applied Economics
dc.subject.anzsrc1501 Accounting, Auditing and Accountability
dc.subject.anzsrc1502 Banking, Finance and Investment
dc.titleInsights into accounting choice from the adoption timing of International Financial Reporting Standards
dc.typeJournal article
pubs.notesNot known
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
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