Business, Management and Accounting
4 years ago

Divergence from International Accounting Standards boosts firm-specific information in markets.

Journal of Accounting and Public Policy
Differences between domestic accounting standards and IAS: Measurement, determinants and implications
Yuan Ding, Ole‐Kristian Hope, Thomas Jeanjean, Hervé Stolowy

Paper Summary

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The article compares domestic accounting standards to international ones. They found that the differences are influenced by factors like the equity market and economic development. When domestic standards lack rules covered by international ones, it can lead to more opportunities for earnings manipulation. On the other hand, when there are significant differences between the two sets of rules, it can provide more detailed information to investors in capital markets.