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You searched for +publisher:"Texas A&M University" +contributor:("Galipn, Neal"). One record found.

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1. Neel, Michael J. International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability.

Degree: 2012, Texas A&M University

Comparability is a desirable qualitative characteristic of financial information and critical for financial statement users' ability to identify and understand similarities and differences in financial results among reporting entities. Yet, little research explicitly considers either the determinants or benefits of comparability because of difficulty in identifying and measuring the theoretical construct of comparability. Further, the widespread global adoption of IFRS, a relatively homogenous set of accounting standards, is expected to increase comparability among companies that operate in different national jurisdictions. However, prior studies that examine the average impact of mandatory IFRS adoption on comparability find mixed results. I hypothesized that the impact of mandatory IFRS adoption on comparability varies with managers' reporting incentives and differences between countries' domestic standards and IFRS. Using listed firms from 34 countries, I documented that comparability under non-IFRS domestic standards is higher in countries that provide strong reporting incentives (i.e. countries with strict enforcement regimes or high earnings transparency). Additionally, I found an increase in comparability following IFRS adoption (relative to a control sample of non-adopters) in countries that provide strong reporting incentives or with large domestic GAAP-IFRS differences. In contrast, I found evidence of a decrease following IFRS adoption (relative to a control sample of non-adopters) in countries with weak reporting incentives or with small domestic GAAP-IFRS differences. Finally, I showed that changes in comparability surrounding adoption are positively associated with changes in the quality of firms' information environments. Advisors/Committee Members: Ahmed, Anwer (advisor), McAnally, Mary Lea (committee member), Tse, Senyo (committee member), Galipn, Neal (committee member).

Subjects/Keywords: IFRS; Accounting Comparability; Analyst Forecasts; Reporting Incentives; Governance

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APA (6th Edition):

Neel, M. J. (2012). International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-2011-08-9976

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Neel, Michael J. “International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability.” 2012. Thesis, Texas A&M University. Accessed June 01, 2020. http://hdl.handle.net/1969.1/ETD-TAMU-2011-08-9976.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Neel, Michael J. “International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability.” 2012. Web. 01 Jun 2020.

Vancouver:

Neel MJ. International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability. [Internet] [Thesis]. Texas A&M University; 2012. [cited 2020 Jun 01]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2011-08-9976.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Neel MJ. International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability. [Thesis]. Texas A&M University; 2012. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-2011-08-9976

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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