Now showing items 1-2 of 2
Insights into accounting choice from the adoption timing of international accounting reporting standards
This 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 ...
Value Relevance of Control-based Consolidated Financial Statements
The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial ...