Research on the Adoption of IFRS
Posted by Edward J. Riedl, Harvard Business School, on Wednesday, October 29, 2008 Editor's Note: This post is by Edward J. Riedl of Harvard Business School. I have recently completed two working...
View ArticleWhy do countries adopt IFRS?
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, March 25, 2009 Editor's Note: This comes to us from Karthik Ramanna of Harvard Business...
View ArticleImpact of Accounting Choices on Performance Evaluation
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, April 17, 2009 Editor's Note: This post comes from Joanna Shuang Wu of the University of...
View ArticleAre International Accounting Standards-Based and US GAAP-Based Accounting...
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, May 21, 2010 Editor's Note: This post comes to us from Mary Barth, Professor of...
View ArticleHow Did Financial Reporting Contribute to the Financial Crisis?
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Tuesday, July 6, 2010 Editor's Note: This post comes to us from Mary Barth, Professor of...
View ArticleDifferent Approaches to Corporate Reporting Regulation
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, August 2, 2010 Editor's Note: This post comes to us from Christian Leuz, Joseph...
View ArticleMandatory IFRS Adoption and Financial Statement Comparability
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, May 25, 2011 Editor's Note: The following post comes to from Francois Brochet of the...
View ArticleCriteria for an Independent Accounting Standard Setter
Posted by Donna L. Street, University of Dayton, on Friday, June 17, 2011 Editor's Note: Donna Street is the Mahrt Chair in Accounting at the University of Dayton. In 2008, the Council of Institutional...
View ArticleThe Information Content of Annual Earnings Announcements and Mandatory...
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, July 4, 2011 Editor's Note: The following post comes to us from Wayne Landsman,...
View ArticleMandatory IFRS Adoption, Accounting Information, and Executive Compensation
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, March 28, 2012 Editor's Note: The following post comes to us from Neslihan Ozkan of...
View ArticleMandatory IFRS Reporting and Changes in Enforcement
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, April 13, 2012 Editor's Note: The following paper comes to us from Hans Christensen of...
View ArticleThe Political Economy of International Financial Regulation
Posted by June Rhee, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, July 30, 2012 Editor's Note: The following post comes to us from Pierre-Hugues Verdier, Associate...
View ArticleComparability, Capital Market Benefits, and the Voluntary Adoption of IFRS
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, March 6, 2013 Editor's Note: The following post comes to us from Mary Barth,...
View ArticleWhose Trojan Horse? The Dynamics of Resistance against IFRS
Posted by June Rhee, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Thursday, June 5, 2014 Editor's Note: The following post comes to us from Martin Gelter, Associate...
View ArticleHow America’s Participation in International Financial Reporting Standards...
Posted by Chris Cox, Bingham McCutchen LLP, on Wednesday, June 11, 2014 Editor's Note: Chris Cox is partner and member of the Corporate Practice Group at Bingham McCutchen LLP and president of Bingham...
View ArticleEconomic Consequences of IFRS Reporting
Posted by Christian Leuz, The University of Chicago Booth School of Business, on Monday, December 8, 2008 Editor's Note: This post is by Christian Leuz of the University of Chicago. In my paper...
View ArticleSEC Rulemaking – Advancing the Law to Protect Investors
(Editor’s Note: The post below by Commissioner Elisse Walter is a transcript of her remarks at the Annual Corporate Counsel Institute, omitting introductory and conclusory comments; the complete...
View ArticleMandatory Accounting Standards and the Cost of Equity Capital
Posted by Siqi Li, Santa Clara University, on Wednesday, January 6, 2010 Editor's Note: This post comes to us from Siqi Li, Assistant Professor of Accounting at Santa Clara University. In my...
View ArticleMandatory Financial Reporting Environment and Voluntary Disclosure
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, January 11, 2013 Editor's Note: The following post comes to us from Karthik...
View ArticleAudit Committees: 2015 Mid-Year Issues Update
Posted by Rick E. Hansen, Chevron Corporation, on Tuesday, June 16, 2015 Editor's Note: Rick E. Hansen is Assistant Corporate Secretary and Managing Counsel, Corporate Governance, at Chevron...
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