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  • 25 Jun 2009
  • Working Paper Summaries

Why Do Countries Adopt International Financial Reporting Standards?

Keywords: by Karthik Ramanna & Ewa Sletten; Accounting

    Network Effects in Countries' Adoption of IFRS

    The Accounting Review Vol. 89, No. 4 (July 2014), pp. 1517-1543.

    If the differences in accounting standards across countries reflect relatively stable institutional differences, why did several countries rapidly adopt IFRS in the 2003–2008 period?... View Details
    • 2023
    • Working Paper

    Learning to Use: Stack Overflow and Technology Adoption

    By: Daniel Jay Brown and Maria P. Roche
    In this paper, we examine the potential impact of Q&A websites on the adoption of technologies. Using data from Stack Overflow – one of the most popular Q&A websites worldwide – and implementing an instrumental-variable approach, we find that users whose questions... View Details
    Keywords: Technology Adoption; Knowledge Sharing
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    • February 2025
    • Teaching Note

    UST's Adoption of Open Talent

    By: Christopher Stanton and Shira Aronson
    Teaching Note for HBS Case No. 824-117. View Details
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    • 17 Nov 2010
    • Working Paper Summaries

    Network Effects in Countries’ Adoption of IFRS

    Keywords: by Karthik Ramanna & Ewa Sletten
    • 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
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    • March 2012
    • Article

    How Early Adoption Has Increased Wealth--Until Now

    By: Diego Comin and Bart Hobijn
    Societies that are better at utilizing tools are likely to be more productive. The authors have studied when 161 countries adopted 104 technologies over the past 200 years, and they conclude that profound economic advantages-as measured by per capita income-accrue to... View Details
    Keywords: Technology Adoption; Wealth; Development Economics; Performance Productivity; Competitive Advantage
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    • 19 May 2011
    • Working Paper Summaries

    Mandatory IFRS Adoption and Financial Statement Comparability

    Keywords: by Francois Brochet, Alan Jagolinzer & Edward J. Riedl
    • 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
    Keywords: International Accounting; Financial Reporting; Network Effects
    Related
    • January 2014
    • Teaching Note

    Adoption of IFRS in Ethiopia

    By: David Hawkins
    Related
    • 15 Oct 2014
    • News

    Apple Pay’s Technology Adoption Problem

    Keywords: Telecommunications; Information
    • 30 Sep 2010
    • Working Paper Summaries

    Does Mandatory IFRS Adoption Improve the Information Environment?

    Keywords: by Joanne Horton, George Serafeim & Ioanna Serafeim
    • 11 Feb 2016
    • News

    Adopt the 'Wonder Woman' pose and power up!

    • 11 Feb 2020
    • Sharpening Your Skills

    10 Rules Entrepreneurs Need to Know Before Adopting AI

    Although adoption of artificial intelligence (AI) and machine learning (ML) for the enterprise is still in the early days, the technology has matured enough for entrepreneurs to start gathering inspiration and evaluating opportunities for... View Details
    Keywords: by Rocio Wu
    • April 2008
    • Teaching Note

    Forecasting the Adoption of E-books (TN)

    By: Elie Ofek
    Teaching Note for [505063]. View Details
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    • 15 Oct 2014
    • Research & Ideas

    Apple Pay’s Technology Adoption Problem

    communications readers used by Apple Pay unless consumer demand is high. First off, Apple must convince merchants to adopt its service, says Willy Shih, the Robert and Jane Cizik Professor of Management Practice. “I think Apple has its... View Details
    Keywords: by Dina Gerdeman; Technology; Retail
    • 07 Dec 2015
    • News

    Easing the Costs of Adoption

    When Kerr Taylor (OPM 39, 2010) and his wife, Jill, returned home from Russia in 1998 with their adopted daughter, Christina, they brought with them a desire to make the process easier for other families. They created Pathways for Little... View Details
    • 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
    Related
    • January 1990 (Revised March 1991)
    • Case

    Monopoly Suppliers and Adoption Costs

    Related
    • Research Summary

    Promoting greater organizational adoption of energy efficiency projects

    This research examines why firms fail to capitalize on apparently cost-effective investments in energy efficiency, with particular attention to waste heat recovery projects, in which heat from industrial processes are recovered in the form of thermal or electrical... View Details