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The influence of country, industry, and topic factors on IFRS policy choice

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The influence of country, industry, and topic factors on IFRS policy choice. / Stadler, Christian; Nobes, Christopher.
In: Abacus, Vol. 50, No. 4, 2014, p. 386-421.

Research output: Contribution to Journal/MagazineJournal articlepeer-review

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Stadler C, Nobes C. The influence of country, industry, and topic factors on IFRS policy choice. Abacus. 2014;50(4):386-421. doi: 10.1111/abac.12035

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Stadler, Christian ; Nobes, Christopher. / The influence of country, industry, and topic factors on IFRS policy choice. In: Abacus. 2014 ; Vol. 50, No. 4. pp. 386-421.

Bibtex

@article{5df6800af0f242d9876c4563114308fa,
title = "The influence of country, industry, and topic factors on IFRS policy choice",
abstract = "This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are tested on the choices made by the largest firms from 10 jurisdictions on a comprehensive set of IFRS policy topics, which are hand-collected from the financial statements. The results are consistent with the framework: country factors are particularly influential when the choice does not affect an important accounting number; and industry and topic factors influence the choice on some topics. Overall, we find that country factors have the greatest influence on IFRS policy choice.",
keywords = "accounting choice, IFRS, international differences",
author = "Christian Stadler and Christopher Nobes",
year = "2014",
doi = "10.1111/abac.12035",
language = "English",
volume = "50",
pages = "386--421",
journal = "Abacus",
issn = "0001-3072",
publisher = "Wiley-Blackwell",
number = "4",

}

RIS

TY - JOUR

T1 - The influence of country, industry, and topic factors on IFRS policy choice

AU - Stadler, Christian

AU - Nobes, Christopher

PY - 2014

Y1 - 2014

N2 - This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are tested on the choices made by the largest firms from 10 jurisdictions on a comprehensive set of IFRS policy topics, which are hand-collected from the financial statements. The results are consistent with the framework: country factors are particularly influential when the choice does not affect an important accounting number; and industry and topic factors influence the choice on some topics. Overall, we find that country factors have the greatest influence on IFRS policy choice.

AB - This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are tested on the choices made by the largest firms from 10 jurisdictions on a comprehensive set of IFRS policy topics, which are hand-collected from the financial statements. The results are consistent with the framework: country factors are particularly influential when the choice does not affect an important accounting number; and industry and topic factors influence the choice on some topics. Overall, we find that country factors have the greatest influence on IFRS policy choice.

KW - accounting choice

KW - IFRS

KW - international differences

U2 - 10.1111/abac.12035

DO - 10.1111/abac.12035

M3 - Journal article

VL - 50

SP - 386

EP - 421

JO - Abacus

JF - Abacus

SN - 0001-3072

IS - 4

ER -