... at: rhoumes@ju.edu © Emerald Group Publishing Limited 2015 Market value International financial reporting standards Last-in-First-Out Pricing power Beginning with the Revenue Acts of 1938 and 1939, Last-in-First-Out (LIFO) accounting became a part of the US tax law. The 1939 Act...

... to US firms. © Emerald Group Publishing Limited 2013 International standards Financial reporting United States of America Equity capital International Financial Reporting Standards Cost of equity capital Bonding hypothesis US GAAP reconciliation In 2007, the Securities...

...Marie‐Josée Ledoux; Denis Cormier Purpose The purpose of this paper is to investigate the incidence of International Financial Reporting Standard (IFRS) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach The authors develop three...

...François Aubert; Gary Grudnitski Purpose The purpose of this paper is to examine whether mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union reduced earnings manipulation, as proxied by the difference between a firm's reported earnings and ex...