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- April 2013
- Article
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details
Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- 2012
- Working Paper
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
- 16 Aug 2011
- Working Paper Summaries
The International Politics of IFRS Harmonization
- November 2009 (Revised August 2013)
- Case
IFRS in China
By: Karthik Ramanna, G.A. Donovan and Nancy Dai
In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests.... View Details
Keywords: Financial Reporting; International Accounting; Corporate Disclosure; Standards; State Ownership; Business and Government Relations; China
Ramanna, Karthik, G.A. Donovan, and Nancy Dai. "IFRS in China." Harvard Business School Case 110-037, November 2009. (Revised August 2013.)
- July 2011 (Revised October 2012)
- Case
Adoption of IFRS in Ethiopia
By: David F. Hawkins and Shani Senbetta
Ethiopia's decision to adopt IFRS. The motivation to adopt IFRS and the challenges to implement the decision. View Details
Hawkins, David F., and Shani Senbetta. "Adoption of IFRS in Ethiopia." Harvard Business School Case 112-010, July 2011. (Revised October 2012.)
- July 2014
- Article
Network Effects in Countries' Adoption of IFRS
By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Accounting Review 89, no. 4 (July 2014): 1517–1543.
- 17 Nov 2010
- Working Paper Summaries
Network Effects in Countries’ Adoption of IFRS
Keywords: by Karthik Ramanna & Ewa Sletten
- 2013
- Working Paper
Network Effects in Countries' Adoption of IFRS
By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Keywords: Financial Reporting; International Accounting; Network Effects; Standards; Adoption; Value
Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Harvard Business School Working Paper, No. 10-092, April 2010. (Revised July 2013.)
- 19 May 2011
- Working Paper Summaries
Mandatory IFRS Adoption and Financial Statement Comparability
- 2008
- Working Paper
Market Reaction to the Adoption of IFRS in Europe
By: Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet... View Details
Keywords: Financial Reporting; International Accounting; Financial Markets; Code Law; Standards; Adoption; Europe
Armstrong, Christopher S., Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl. "Market Reaction to the Adoption of IFRS in Europe." Harvard Business School Working Paper, No. 09-032, September 2008.
- 30 Sep 2010
- Working Paper Summaries
Does Mandatory IFRS Adoption Improve the Information Environment?
- January 2010
- Teaching Note
IFRS in China (TN)
By: Karthik Ramanna
Teaching Note for [110037]. View Details
- 10 Dec 2008
- Working Paper Summaries
Market Reaction to the Adoption of IFRS in Europe
- Spring 2013
- Article
Does Mandatory IFRS Adoption Improve the Information Environment?
By: Joanne Horton, George Serafeim and Ioanna Serafeim
We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast... View Details
Keywords: International Accounting; Financial Reporting; Standards; Information; Quality; Earnings Management
Horton, Joanne, George Serafeim, and Ioanna Serafeim. "Does Mandatory IFRS Adoption Improve the Information Environment?" Contemporary Accounting Research 30, no. 1 (Spring 2013): 388–423.
- July 2011
- Case
Barrick Gold: Implementing a Transition to IFRS
By: David F. Hawkins and Angel R. Solis
Barrick Gold must change from Canadian – GAAP to IFRS. Case covers the transition. View Details
Hawkins, David F., and Angel R. Solis. "Barrick Gold: Implementing a Transition to IFRS." Harvard Business School Case 112-009, July 2011.
- August 2011
- Case
Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey
By: David F. Hawkins and Jin Yamamoto
Tokyo Stock Exchange survey raises questions about Japan's readiness to adopt IFRS in 2016. View Details
Hawkins, David F., and Jin Yamamoto. "Perception and Readiness of Japanese Companies for IFRS Implementation: The Tokyo Stock Exchange Survey." Harvard Business School Case 112-017, August 2011.
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- January 2013 (Revised June 2014)
- Background Note
Key Challenges of Applying IFRS to Islamic Finance
By: David F. Hawkins and Lee Hodder