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International Accounting Standardiza...

Emory University.

International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price?

Record Type:	Electronic resources : Monograph/item
Title/Author:	International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price?
Author:	Vulcheva, Maria Ivanova.
Description:	91 p.
Notes:	Source: Dissertation Abstracts International, Volume: 72-12, Section: A, page: .
Notes:	Adviser: Grace Pownall.
Contained By:	Dissertation Abstracts International72-12A.
Subject:	Business Administration, Accounting.
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3476866
ISBN:	9781124926292

International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price?
Vulcheva, Maria Ivanova.

International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price? - 91 p.

Source: Dissertation Abstracts International, Volume: 72-12, Section: A, page: .

Thesis (Ph.D.)--Emory University, 2011.

This paper examines the potential of global accounting standardization to decrease the overall reporting quality of the affected jurisdictions because of their ongoing institutional differences. I hypothesize this might come as a consequence of the cost related to the transition from one set of accounting standards to another, which is fully incurred only in the jurisdictions with stronger enforcement and efficient implementation. I test my hypothesis by comparing firms' delisting decisions in two code-law and two common-law countries around the introduction of IFRS in the European Union. My findings indicate that the costs of standardization are sufficient to push some firms out of the market. However, given a level of incentives the delisting probability is greater for companies, which operate in common-law jurisdictions. The results suggest that better awareness of the costs of standardization is needed before it can go any further.

ISBN: 9781124926292Subjects--Topical Terms:

227519
Business Administration, Accounting.

International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price?
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245 1 0 $a International Accounting Standardization across Countries with Unequal Enforcement---Questionable Benefits at a High Price?
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500 $a Source: Dissertation Abstracts International, Volume: 72-12, Section: A, page: .
500 $a Adviser: Grace Pownall.
502 $a Thesis (Ph.D.)--Emory University, 2011.
520 $a This paper examines the potential of global accounting standardization to decrease the overall reporting quality of the affected jurisdictions because of their ongoing institutional differences. I hypothesize this might come as a consequence of the cost related to the transition from one set of accounting standards to another, which is fully incurred only in the jurisdictions with stronger enforcement and efficient implementation. I test my hypothesis by comparing firms' delisting decisions in two code-law and two common-law countries around the introduction of IFRS in the European Union. My findings indicate that the costs of standardization are sufficient to push some firms out of the market. However, given a level of incentives the delisting probability is greater for companies, which operate in common-law jurisdictions. The results suggest that better awareness of the costs of standardization is needed before it can go any further.
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