IFRS - Publications - Faculty & Research - Harvard Business School

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September 2010 (Revised May 2011)
Case

Leadership in Corporate Reporting Policy at Tata Steel

By: Karthik Ramanna and Rachna Tahilyani

The case describes the challenges faced by Tata Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India.... View Details

Keywords: Financial Reporting; International Accounting; Multinational Firms and Management; Policy; Leadership; Emerging Markets; Standards; Organizational Change and Adaptation; Steel Industry; India

August 2009 (Revised July 2010)
Case

Choosing a GAAP for Canada

By: Karthik Ramanna and Beiting Cheng

Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant... View Details

Keywords: Financial Reporting; International Accounting; Cost vs Benefits; Governing Rules, Regulations, and Reforms; Standards; Accounting Industry; Canada

November 2009 (Revised November 2010)
Case

SIPEF: Biological Assets at Fair Value under IAS 41

This case examines fair value accounting under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land, agricultural assets that reside on the land, and inventory... View Details

Keywords: Business Earnings; Fair Value Accounting; Financial Reporting; International Accounting; Standards; Valuation; Agriculture and Agribusiness Industry; Europe

March 2011 (Revised September 2014)
Case

Bridging the GAAPs

By: Gwen Yu

Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details

Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation

Research Summary

Research Overview

Eddie Riedl's research focuses on two primary topics: fair value accounting, and international accounting settings.

Regarding fair value accounting, his research examines both the critical reporting choices that managers make, as well as... View Details

12 Jul 2011
First Look

First Look: July 12

will do so, which results in market inefficiency. Second, the model provides a new argument for why it is usually entrants, not incumbents, who bring major technological innovations to the market. Download the paper: http://www.hbs.edu/research/pdf/11-080.pdf The... View Details

Keywords: Carmen Nobel

27 Apr 2010
First Look

First Look: April 27

Boston mechanism. Both results have important implications for the efficiency and the stability of the mechanisms. Download the paper: http://www.hbs.edu/research/pdf/10-093.pdf Network Effects in Countries' Adoption of IFRS... View Details

Keywords: Martha Lagace

16 Sep 2008
First Look

First Look: September 16, 2008

Working PapersMarket Reaction to the Adoption of IFRS in Europe Authors:Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines the European stock market reaction to sixteen events... View Details

05 Jul 2011
First Look

First Look: July 5

of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract 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... View Details

Keywords: Sean Silverthorne

30 Oct 2012
First Look

First Look: October 30

hazard. Our results have broad implications for regulation, financial auditing, and private credit- and quality-rating agencies in financial markets. Read the paper: http://ssrn.com/abstract=1640638 The International Politics of IFRS... View Details

Keywords: Sean Silverthorne

11 Sep 2012
First Look

First Look: September 11

their businesses and of the concept of greenness. Download the paper: http://www.hbs.edu/research/pdf/13-024.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract The globalization of accounting standards as... View Details

Keywords: Sean Silverthorne

10 May 2011
First Look

First Look: May 10

Working PapersMandatory IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Abstract This study examines the effect of mandatory International Financial Reporting Standards... View Details

Keywords: Sean Silverthorne

27 May 2009
First Look

First Look: May 27, 2009

to demonstrate the performance implications. Market Reaction to the Adoption of IFRS in Europe Authors:Edward J. Riedl, Christopher S. Armstrong, Alan D. Jagolinzer, and Mary E. Barth Publication:The Accounting Review (forthcoming)... View Details

Keywords: Martha Lagace

12 Apr 2011
First Look

First Look: April 12

Daniela BeyersdorferHarvard Business School Case 111-084 What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS, or should each country determine... View Details

Keywords: Sean Silverthorne

07 Sep 2011
First Look

First Look: Sept. 7

out-of-sample firms. We consider and reject several alternative explanations of our findings. Download the paper: http://www.hbs.edu/research/pdf/10-107.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract... View Details

Keywords: Sean Silverthorne

20 Mar 2012
First Look

First Look: March 20

non-performing loans and an increase in interest rate spreads, suggesting that foreign concerns bought domestic banks that had been making loans with low interest rates to parties that had a low probability of repayment. Working PapersThe International Politics of... View Details

Keywords: Sean Silverthorne

26 Feb 2013
First Look

First Look: Feb. 26

113-089 In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS.... View Details

Keywords: Sean Silverthorne

19 Apr 2011
First Look

First Look: April 19

technology adoption, particularly as businesses grow more dependent on new technologies for their operational and competitive performance. Download the paper: http://www.hbs.edu/research/pdf/10-104.pdf Network Effects in Countries' Adoption of View Details

Keywords: Sean Silverthorne

17 Dec 2013
First Look

First Look: December 17

Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing... View Details

Keywords: Carmen Nobel

05 Oct 2010
First Look

First Look: October 5, 2010

http://www.hbs.edu/research/pdf/11-032.pdf Network Effects in Countries' Adoption of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If a country's accounting standards represent a political-economic equilibrium, why is that... View Details

Keywords: Sean Silverthorne

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