Research, Standard Setting, and Global Financial Reporting (Foundations and Trends in Accounting)

Introduction......Page 12
The Debate......Page 18
Information and Measurement Perspectives......Page 22
Motivating Questions and Research Questions......Page 24
Valuation Research......Page 28
Event Studies......Page 34
Other Research Approaches......Page 37
Pervasiveness of Fair Values......Page 40
Motivating Questions......Page 42
Examples of Research on Fair Value......Page 45
Consolidations......Page 62
Revenue......Page 63
Liabilities and Equity......Page 64
Leases......Page 65
Financial Statement Presentation......Page 66
Conceptual Framework......Page 67
Small and Medium-Sized Entities......Page 70
Role of Global Accounting Standards......Page 72
Examples of Research on Globalization of Financial Reporting......Page 76
Evidence on Global Financial Reporting......Page 81
Opportunities for Future Research on Global Financial Reporting Issues......Page 86
Concluding Remarks......Page 92
Acknowledgements......Page 94
References......Page 96