International Financial Reporting Standards Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Financial Reporting Main Page and International Accounting & Management Main Page

Ahmed, A. S., M. Neel and D. Wang. 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research 30(4): 1344-1372.

AICPA. 2012. IFRS Financial Statements - Best Practices in Presentation and Disclosure 2012/2013. AICPA.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223.

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21.

Alon, A. and P. D. Dwyer. 2016. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society (48): 1-16.

Amano, Y. 2020. Real effects of intangibles capitalization - Empirical evidence from voluntary IFRS adoption in Japan. Journal of International Accounting Research 19(3): 19-36.

Ankarath, N., K. J. Mehta, T. P. Ghosh and Y. A. Alkafaji. 2010. Understanding IFRS Fundamentals: International Financial Reporting Standards. Wiley.

Armstrong, C. S., M. E. Barth, A. D. Jagolinzer and E. J. Riedl. 2010. Market reaction to adoption of IFRS in Europe. The Accounting Review (January): 31-61.

Arnold, P. J. 2012. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society 37(6): 361-381.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434.

Azzali, S., T. Mazza, K. J. Reichelt and D. Wang. 2021. Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? Evidence from Italy. Auditing: A Journal of Practice & Theory 40(4): 1-25.

Baker, C. R. 2008. The inevitable move to IFRS? The CPA Journal (December): 6-9.

Baker, R. 2011. The curious change in leadership at the IASB. The CPA Journal (November): 6 and 8.

Baker, R. and A. McGeachin. 2015. An analysis of concepts and evidence on the question of whether IFRS should be conservative. Abacus 51(2): 169-207.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Ball, R., X. Li and L. Shivakumar. 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research (December): 915-963.

Bandyopadhyay, S. P., C. Chen and M. Wolfe. 2017. The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism. Advances in Accounting: Incorporating Advances in International Accounting (38): 1-14.

Barlev, B., D. B. Citron and J. R. Haddad. 2017. Who is afraid of transparency? Accounting and the Public Interest (17): 60-83.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26.

Barth, M. E. and D. Israeli. 2013. Disentangling mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics (December Supplement): 178-188.

Barth, M. E., W. R. Landsman and M. H. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research (June): 467-498.

Barth, M. E., W. R. Landsman, M. Lang and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics (August): 68-93.

Baudot, L. 2018. On commitment toward knowledge templates in global standard setting: The case of the FASB IASB revenue project. Contemporary Accounting Research 35(2): 657-695.

Beaudoin, C. A. and S. B. Hughes. 2014. APT, Inc.: An application of impairment testing and fair value estimation using international financial standards. Issues in Accounting Education (February): 1-17.

Beck, A. K, B. K. Behn, A. Lionzo and F. Rossignoli. 2017. Firm equity investment decision and U.S. GAAP and IFRS consolidation control guidelines: An empirical analysis. Journal of International Accounting Research 16(1): 37-57.

Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Beuselinck, C., P. P. M. Joos, I. K. Khurana and S. van der Meulen. 2017. Which analysts benefited most from mandatory IFRS adoption in Europe? Journal of International Accounting Research 16(3): 171-190.

Bierstaker, J. L., L. S. Kopp and D. R. Lombard. 2016. Are financial professionals ready for IFRS?: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting (35): 1-7.

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Black, E. L. 2012. IFRS convergence and adoption: Challenges and opportunities. Journal of International Accounting Research 11(1): 1-3.

Bolt-Lee, C. and L. M. Smith. 2009. Highlights of IFRS research. Journal of Accountancy (November): 48-53.

Bonnier, C., F. Demerens, C. Hossfeld and A. Le Manh. 2013. A French experience of an IFRS transition. Issues in Accounting Education (May): 221-234.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bova, F. and R. Pereira. 2012. The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country. Journal of International Accounting Research 11(1): 83-111.

Bradshaw, M., C. Callahan, J. Ciesielski, E. A. Gordon, et al. 2010. Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons (March): 117-128.

Brochet, F., A. D. Jagolinzer and E. J. Riedl. 2013. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research 30(4): 1373-1400.

Brown, A. B. 2016. Institutional differences and international private debt markets: A test using mandatory IFRS adoption. Journal of Accounting Research (June): 679-723.

Burnett, B. M. 2020. Discussion of the effect of national culture on the relationship between IFRS adoption and cost of equity capital. Journal of International Accounting Research 19(1): 1-3.

Butcher, D. 2020. IFAC pushes for new sustainability standards board. Strategic Finance (October): 8.

Byard, D., M. Darrough and J. Suh. 2021. Re-examining the impact of mandatory IFRS adoption on IPO underpricing. Review of Accounting Studies 26(4): 1344-1389.

Byard, D., Y. Li and Y. Yu. 2011. The effect of mandatory IFRS adoption on financial analysts' information environment. Journal of Accounting Research (March): 69-96.

Caban-Garcia, M. T. and H. He. 2013. Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and stock exchange consolidations. Journal of International Accounting Research 12(1): 55-76.

Campbell, T. 2016. The bilingual CPA: Are you fluent in IFRS and U.S. GAAP? Journal of Accountancy (March): 54-58.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carvalho, L. N. and B. M. Salotti. 2013. Adoption of IFRS in Brazil and the consequences to accounting education. Issues in Accounting Education (May): 235-242.

Cascino, S. and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20(1): 242-282.

Catty, J. P. 2010. Wiley Guide to Fair Value Under IFRS. Wiley.

Chan, A. L., A W. Hsu and E. Lee. 2013. Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the U.S.? Accounting Horizons (September): 491-510.

Chen, E., I. Gavious and B. Lev. 2017. The positive externalities of IFRS R&D capitalization: Enhanced voluntary disclosure. Review of Accounting Studies 22(2): 677-714.

Chen, L., J. Ng and A. Tsang. 2015. The effect of mandatory IFRS adoption on international cross-listings. The Accounting Review (July): 1395-1435.

Charron, K. and T. Moores. 2011. The road to convergence: Business combinations under IFRS and GAAP. Strategic Finance (February): 46-51.

Chen, C., D. Young and Z. Zhuang. 2013. Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency. The Accounting Review (May): 881-914.

Chen, K. C. W. and F. Tang. 2017. Post-IFRS revaluation adjustments and executive compensation. Contemporary Accounting Research 34(2): 1210-1231.

Chen, L. H. and H. Sami. 2013. The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to U.S. GAAP. Contemporary Accounting Research 30(2): 697-718.

Chen, T., C. Chin, S. Wang and W. Yao. 2015. The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption. Journal of International Accounting Research 14(2): 45-81.

Cheng, C. S. A. 2012. Discussion of Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 77-82.

Cherubini, J., K. Rich, H. Zhu and A. Michenzi. 2011. IFRS in the general business curriculum: Why should we care? The CPA Journal (February): 13-15.

Chludek, A. K. 2011. Perceived versus actual cash flow implications of deferred taxes - An analysis of value relevance and reversal under IFRS. Journal of International Accounting Research 10(1): 1-25.

Christensen, H. B. 2012. Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies 17(3): 518-562.

Christensen, H. B., E. Lee and M. Walker. 2009. Do IFRS reconciliations convey information? The effect of debt contracting. Journal of Accounting Research (December): 1167-1199.

Christensen, H. B., L. Hail and C. Leuz. 2013. Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics (December Supplement): 147-177.

Chua, Y. L., C. S. Cheong and G. Gould. 2012. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 119-146.

Churyk, N. T., A. Reinstein and G. M. Gross. 2010. Raleigh building products: A teaching case that highlights the differences between IFRS and US GAAP. Journal of Accounting Education 28(2): 128-137.

Clacher, I., A. D. de Ricquiebourg and A. Hodson. 2013. The value relevance of direct cash flows under international financial reporting standards. Abacus 49(3): 367-395.

Coe, M. and J. Delaney. 2013. Trabeck prepares for IFRS: An IFRS case study. Journal of Accounting Education 31(1): 53-67.

Coetzee, S. A. and A. Schmulian. 2012. A critical analysis of the pedagogical approach employed in an introductory course to IFRS. Issues in Accounting Education (February): 83-100.

Coetzee, S. A. and A. Schmulian. 2013. The effect of IFRS adoption on financial reporting pedagogy in South Africa. Issues in Accounting Education (May): 243-251.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colson, R. H., R. Bloomfield, T. E. Christensen, K. Jamal, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers: American Accounting Association's Financial Accounting Standards Committee (AAA FASC). Accounting Horizons (December): 689-702.

Conaway, J. K. 2022. Has global financial reporting comparability improved? Contemporary Accounting Research 39(4): 2825-2860.

Conover, T. L. and F. Niswander. 2011. U.S. and International Accounting: Understanding the Differences. AICPA.

Coram, P. J. 2018. Discussion of "Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17(2): 123-126.

Cormier, D. and M. L. Magnan. 2016. The advent of IFRS in Canada: Incidence on value relevance. Journal of International Accounting Research 15(3): 113-130.

Cormier, D., S. Demaria, P. Lapointe-Antunes and R. Teller. 2009. First-time adoption of IFRS, managerial incentives, and value-relevance: Some French evidence. Journal of International Accounting Research 8(2): 1-22.

Covring, V. M., M. L. Defond and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international standards. Journal of Accounting Research (March): 41-70.

Cussatt, M., L. Huang and T. J. Pollard. 2018. Accounting quality under U.S. GAAP versus IFRS: The case of Germany. Journal of International Accounting Research 17(3): 21-41.

Daske, H. and G. Gebhardt. 2006. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 42(3-4): 461-498.

Daske, H., L. Hail, C. Leuz and R. Verdi. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research (December): 1085-1142.

Daske, H., L. Hail, C. Leuz and R. Verdi. 2013. Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoption. Journal of Accounting Research (June): 495-547.

De George, E. T., C. B. Ferguson and N. A. Spear. 2013. How much does IFRS cost? IFRS adoption and audit fees. The Accounting Review (March): 429-462.

De George, E. T., X. Li and L. Shivakumar. 2016. A review of the IFRS adoption literature. Review of Accounting Studies 21(3): 898-1004.

De La Bruslerie, H. and H. Gabteni. 2014. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 367-380.

Dean, G. 2007. Editorial: IFRSS enter a fair value, exit price world? Abacus 43(2): i-iv.

Dean, G. and F. Clarke. 2004. Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

DeFelice, A. 2010. Technology considerations for converting to IFRS. Journal of Accountancy (April): 26-29.

DeFelice, A. and M. G. Lamoreaux. 2010. The SEC's IFRS work plan. Journal of Accountancy (April): 22-26.

DeFond, M., X. Hu, M. Hung and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics (April): 240-258.

DeFond, M. L., M. Hung, S. Li and Y. Li. 2015. Does mandatory IFRS adoption affect crash risk? The Accounting Review (January): 265-299.

DeFond, M. L., X. Hu, M. Y. Hung and S. Li. 2012. Has the widespread adoption of IFRS reduced U.S. firms' attractiveness to foreign investors? Journal of International Accounting Research 11(2): 27-55.

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Dimitropoulos, P. E., D. Asteriou, D. Kousenidis and S. Leventis. 2013. The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 108-123.

Dinh, T., W. Schultze, T. List and N. Zbiegly. 2020. R&D disclosures and capitalization under IAS 38 - Evidence on the interplay between national institutional regulations and IFRS adoption. Journal of International Accounting Research 19(1): 29-55.

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Dong, N., M. Bai, H. Zhang and J. Zhang. 2019. Approaches to learning IFRS by Chinese accounting students. Journal of Accounting Education (48): 1-11.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Downes, J. F., T. Kang, S. Kim and C. Lee. 2019. Does the mandatory adoption of IFRS improve the association between accruals and cash flows? Evidence from accounting estimates. Accounting Horizons (March): 35-59.

Du, N., J. E. McEnroe and K. Stevens. 2016. Why isn't comprehensive income comprehensible? Strategic Finance (November): 46-53.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Durocher, S., Y. Gendron and C. Picard. 2016. Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory 35(1): 65-88.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2008. IFRS in America - When? Strategic Finance (September): 40-43.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. Let's have a single set of standards: An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (October): 56-59.

Dzinkowski, R. 2011. A vital role. Strategic Finance (May): 38-42. (Leslie Seidman, chairman of the FASB on conflicts between IFRS and local standards).

Dzinkowski, R. 2011. Changing of the guard: Interview with Hans Hoogervorst, Chairman of the International Accounting Standards Board. Strategic Finance (October): 44-47.

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues in Accounting Education (November): 735-748.

Elias, N. 2012. Discussion of The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 11(1): 147-154.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

Epstein, B. J. and E. K. Jermakowicz. 2011. Accounting policy options in IFRS: Weighing the choices upon first-time adoption. The CPA Journal (August): 44-49.

Ernst & Young. 2012. US GAAP versus IFRS. Ernst & Young.

Evans, M. E., R. W. Houston, M. F. Peters and J. H. Pratt. 2015. Reporting regulatory environments and earnings management: U.S. and non-U.S. firms using U.S. GAAP or IFRS. The Accounting Review (September): 1969-1994.

Fass, N. 2018. Barton appointed chair of IIRC. Strategic Finance (November): 9. (International Integrated Reporting Council).

Fass, N. 2019. IASB issues new education standards. Strategic Finance (December): 8.

Fass, N. 2019. IASB proposes amendments to standards. Strategic Finance (July): 12.

Fass, N. 2020. New IFAC report for accountants in business. Strategic Finance (July): 11.

Fass, N. 2022. IASB and ISSB work to integrate reporting framework. Strategic Finance (July): 10.

Fass, N. 2022. IFAC's new action plan fights corruption. Strategic Finance (October): 11.

Fass, N. 2022. IFRS Foundation and GRI to align standards. Strategic Finance (May): 11.

Fass, N. 2022. IFRS Foundation completes consolidation with VRF. Strategic Finance (September): 10.

Fass, N. 2022. ISSB confirms GHG emissions requirements. Strategic Finance (December): 10.

Fass, N. 2022. ISSB proposes sustainability disclosure standards. Strategic Finance (May): 10.

Felski, E. 2017. How does local adoption of IFRS for those countries that modified IFRS by design, impair comparability with countries that have not adapted IFRS? Journal of International Accounting Research 16(3): 59-90.

Feres de Almeida, J. E. and H. S. Rodrigues. 2017. Effects of IFRS, analysts, and ADR on voluntary disclosure of Brazilian public companies. Journal of International Accounting Research 16(1): 21-35.

Fiechter, P., W. R. Landsman, K. Peasnell and A. Renders. 2017. The IFRS option to reclassify financial assets out of fair value in 2008: The roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies 22(4): 1698-1731.

Fisher, I. E. and R. A. Nehmer. 2016. Using language processing to evaluate the equivalency of the FASB and IASB standards. Journal of Emerging Technologies in Accounting 13(2): 129-144.

Fitzpatrick, M. and F. Frank. 2009. IFRS for SMEs: The next standard for U.S. private companies? Journal of Accountancy (December): 50-55.

Fleming, D. M., S. L. Gill and S. Gillan. 2011. Accounting for income taxes: A misfit in the convergence of standards? Strategic Finance (May): 49-53.

Flesher, D. L. and A. D. Sharp. 2011. Mary Elizabeth Murphy's contributions to the development of international accounting. The CPA Journal (March): 6-9.

Florou, A. and P. F. Pope. 2012. Mandatory IFRS adoption and institutional investment decisions. The Accounting Review (November): 1993-2025.

Florou, A. and U. Kosi. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies 20(4): 1407-1456.

Forst, A. 2014. IFRS implementation in the European Union and the survival of accounting families. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 187-195.

Fulbier, R. U., J. Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers' role in the IASB's financial reporting standard setting. Abacus 45(4): 455-492.

Ganon, D. J. 2010. Achieving a single global standard. The CPA Journal (August): 11-12.

Gao, R. and B. K. Sidhu. 2018. The impact of mandatory international financial reporting standards adoption on investment efficiency: Standards, enforcement, and reporting incentives. Abacus 54(3): 277-318.

Gebhardt, G. 2008. The Global Accounting Experiment by Nicolas Veron. The Accounting Review (May): 861-862.

Gebhardt, G., A. Mora and A. Wagenhofer. 2014. Revisiting the fundamental concepts of IFRS. Abacus 50(1): 107-116.

Ghio, A. and R. Verona. 2018. Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17(2): 103-122.

Gill, L. M. and C. Rosen. 2007. IFRS: Coming to America. Journal of Accountancy (June): 70-73.

Giner, B. 2008. Globalisation of Accounting Standards by Jayne M. Godfrey, Keryn Chalmers. The Accounting Review (May): 859-861.

Goedl, P. A. 2013. IFRS framework-based case study: Barrick Gold Corporation - Goodwill for gold. Journal of Accounting Education 31(4): 383-399.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Gois, A. D., G. A. S. Franco de Lima, N. Alves de Sousa and M. J. C. Malacrida. 2018. The effect of national culture on the relationship between IFRS adoption and the cost of equity capital. Journal of International Accounting Research 17(3): 69-85.

Gong, J. J and S. I Wang. 2016. Changes in the value relevance of research and development expenses after IFRS adoption. Advances in Accounting: Incorporating Advances in International Accounting (35): 49-61.

Gonzalez-Sanchez, M. 2018. Effects of IFRS-13 on the relevance of fair value adjusted by credit risk: Evidence from Europe. Advances in Accounting: Incorporating Advances in International Accounting (40): 89-97.

Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.

Gordon, E. A., E. Henry, B. N. Jorgensen and C. L. Linthicum. 2017. Flexibility in cash-flow classifications under IFRS: Determinants and consequences. Review of Accounting Studies 22(2): 839-872.

Gornik-Tomaszewski and E. K. Jermakowicz. 2010. Adopting IFRS. The CPA Journal (March): 12-18.

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360.

Grossman, A. M., L. M. Smith and W. Tervo. 2013. Measuring the impact of international reporting standards on market performance of publicly traded companies. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 343-349.

Guerreiro, M. S., L. L. Rodrigues and R. Craig. 2012. Voluntary adoption of international financial reporting standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society 37(7): 482-499.

Gujarathi, M. R. and A. Yezegel. 2014. Spectacular Airlines, Inc.: Implications of the transition to IFRS in the context of cross-border acquisitions. Issues in Accounting Education (February): 78-93.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Haller, A., J. Ernstberger and M. Froschhammer. 2009. Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 226-236.

Hansen, T. B. 2011. Lobbying of the IASB: An empirical investigation. Journal of International Accounting Research 10(2): 57-75.

Harris, P., E. K. Jermakowicz and B. J. Epstein. 2014. Converting financial statements from U.S. GAAP to IFRS. The CPA Journal (January): 20-29.

Hartwell, C. L. 2012. The potential implications of revised IAS 19: Are changes to pension accounting coming to U.S. GAAP? The CPA Journal (September): 30-35.

Haverty, J. L. 2006. Are IFRS and U.S. GAAP converging? Some evidence from People’s Republic of China companies listed on the New York Stock Exchange. Journal of International Accounting, Auditing & Taxation 15: 48-71.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues in Accounting Education (November): 685-708.

He, W. and C. Lu. 2018. Why do analysts issue sales forecasts? Evidence from mandatory IFRS adoption. Accounting Horizons (March): 121-141.

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Hellman, N. 2011. Soft adoption and reporting incentives: A study of the impact of IFRS on financial statements in Sweden. Journal of International Accounting Research 10(1): 61-83.

Henry, E. 2009. The European-U.S. "GAAP Gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons (June): 121-150.

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