... is whether the adoption of common global accounting standards (IFRS) was beneficial in attracting international firms to the Canadian exchanges. Design/methodology/approach The authors use difference-in-difference ordinary least square methodology to conduct inter-country (between Canada and the USA...

... for the banks headquartered in countries most affected by the financial crisis (Portugal, Italy, Ireland, Greece and Spain) is proven to be strongly significant as the crisis dummy variable itself. © Emerald Group Publishing Limited 2013 Loans Fair value Europe Banks Accounting standards...

... process, particularly the less visible parts such as rule making, that shaped the passage and implementation of the Dodd‐Frank Act and the failed Financial Accounting Standards Board (FASB) reform. Findings It is found that the process of financial reform legislation is structured in such a way...

... remain in proportion to the benefits. Originality/value The paper identifies the changing views in the UK of the suitability of IFRS for non‐listed entities. Tony Hines can be contacted at: tony.hines@port.ac.uk © Emerald Group Publishing Limited 2007 Regulation Accounting standards...