Journal of International Accounting Research http://scitation.aip.org/ Journal of International Accounting Research Additional Journal Content http://link.aip.org/link/?IAR/9/i/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 9, i (2010)] published Fri Mar 26, 2010. Mandating IFRS: Its Impact on the Cost of Equity Capital in Europe http://link.aip.org/link/?IAR/9/58/1&agg=rss EDWARD LEE, MARTIN WALKER, HANS B. CHRISTENSEN, and Ronald Zhao<br/> Abstract not available. [Journal of International Accounting Research 9, 58 (2010)] published Fri Mar 26, 2010. International Financial Reporting Standards http://link.aip.org/link/?IAR/9/57/1&agg=rss BELVERD E. NEEDLES, MARIAN POWERS, and Sridhar Ramamoorti<br/> Abstract not available. [Journal of International Accounting Research 9, 57 (2010)] published Fri Mar 26, 2010. International Accounting, http://link.aip.org/link/?IAR/9/55/1&agg=rss SHIRIN RATHORE and Gaurav Kumar<br/> Abstract not available. [Journal of International Accounting Research 9, 55 (2010)] published Fri Mar 26, 2010. An Evaluation of the Relative Importance of Parent-Only and Subsidiary Earnings in Japan: A Variance Decomposition Approach http://link.aip.org/link/?IAR/9/39/1&agg=rss Shin'ya Okuda and Atsushi Shiiba<br/> ABSTRACT: This paper investigates the relative importance of parent-only and subsidiary earnings in Japanese firms using a variance decomposition methodology. The findings generally indicate that subsidiary return on equity (ROE) news has a greater effect in driving current stock returns than parent ... [Journal of International Accounting Research 9, 39 (2010)] published Fri Mar 26, 2010. The Effect of a Change in Analyst Composition on Analyst Forecast Accuracy: Evidence from U.S. Cross-Listings http://link.aip.org/link/?IAR/9/23/1&agg=rss John Nowland and Andreas Simon<br/> ABSTRACT: Prior research has shown improvements in analysts' forecast accuracy around various events (e.g., new disclosure regulations or cross-listings), but these studies do not consider a change in the composition and ability of the analysts providing forecasts over time. By studying foreign firm ... [Journal of International Accounting Research 9, 23 (2010)] published Fri Mar 26, 2010. International Diversification and Management Earnings Guidance: The Effects of Reg FD http://link.aip.org/link/?IAR/9/1/1&agg=rss Don Herrmann, Tony Kang, and Joung Kim<br/> ABSTRACT: We examine the relation between the degree of international diversification and management earnings guidance. While more internationally diversified firms create a more complex information environment, providing an incentive to increase public disclosure, they also have higher costs of dis ... [Journal of International Accounting Research 9, 1 (2010)] published Fri Mar 26, 2010. Response to the U.S. Securities and Exchange's Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07) http://link.aip.org/link/?IAR/8/61/1&agg=rss Carol Ann Frost, Elaine Henry, and Stephen W. Lin Research Committee of the American Accounting Association's International Accounting Section<br/> ABSTRACT: This paper is a response to the U.S. Securities and Exchange Commission's request for comments on its proposed rule concerning a Roadmap for the use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by U.S. issuers. The paper addresses o ... [Journal of International Accounting Research 8, 61 (2009)] published Fri Nov 13, 2009. The Riskiness of Future Benefits: The Case of Capitalization of R&D and Capital Expenditures http://link.aip.org/link/?IAR/8/45/1&agg=rss Kamran Ahmed and Haim Falk<br/> ABSTRACT: This study contributes to the ongoing debate on whether to allow capitalization of R&D expenditures. Although prior studies suggest that capitalization of R&D expenditures is more value-relevant than immediate expensing, limited evidence is available outside the U.S. on whether R&D capital ... [Journal of International Accounting Research 8, 45 (2009)] published Fri Nov 13, 2009. The Information Content of Quarterly Foreign Earnings of U.S. Multinational Companies under SFAS No. 131 http://link.aip.org/link/?IAR/8/23/1&agg=rss Michael J. Lacina, Barry R. Marks, and Haeyoung Shin<br/> ABSTRACT: This paper examines the association between (1) cumulative abnormal stock returns around earnings announcements and (2) geographic sales and geographic earnings data from quarterly segment disclosures by U.S. multinational companies under SFAS No. 131. Only those firms that define their op ... [Journal of International Accounting Research 8, 23 (2009)] published Fri Nov 13, 2009. First-Time Adoption of IFRS, Managerial Incentives, and Value-Relevance: Some French Evidence http://link.aip.org/link/?IAR/8/1/1&agg=rss Denis Cormier, Samira Demaria, Pascale Lapointe-Antunes, and Robert Teller<br/> ABSTRACT: This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recog ... [Journal of International Accounting Research 8, 1 (2009)] published Fri Nov 13, 2009. Additional Journal Content http://link.aip.org/link/?IAR/8/i/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 8, i (2009)] published Thu May 14, 2009. Information to Authors Journal of International Accounting Research http://link.aip.org/link/?IAR/8/75/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 8, 75 (2009)] published Thu May 14, 2009. Book Review http://link.aip.org/link/?IAR/8/67/1&agg=rss Robert K. Larson<br/> Abstract not available. [Journal of International Accounting Research 8, 67 (2009)] published Thu May 14, 2009. Revaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies http://link.aip.org/link/?IAR/8/57/1&agg=rss Axel K.-D. Schulz, Stephen B. Salter, Juan Claudio Lopez, and Philip A. Lewis<br/> ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et a ... [Journal of International Accounting Research 8, 57 (2009)] published Thu May 14, 2009. The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany http://link.aip.org/link/?IAR/8/31/1&agg=rss Mari Paananen and Henghsiu Lin<br/> ABSTRACT: We examine the characteristics of accounting amounts using a sample of German companies reporting under International Accounting Standards (IAS) during 20002002 (IAS period), and International Financial Reporting Standards (IFRS) during 20032004 (IFRS period) and 20052006 (IFRS period). We ... [Journal of International Accounting Research 8, 31 (2009)] published Thu May 14, 2009. Chinese Firms' Use of Management Accounting and Controls: Facilitators, Impediments, and Performance Effects http://link.aip.org/link/?IAR/8/1/1&agg=rss Rong-Ruey Duh, Jason Zezhong Xiao, and Chee W. Chow<br/> ABSTRACT: This study explores the current use and performance effects of management accounting and controls (MACs) by Chinese firms, as well as some potential facilitators and impediments. Data on 219 listed Chinese firms are obtained from a survey, supplemented by the firms' publicly available fina ... [Journal of International Accounting Research 8, 1 (2009)] published Thu May 14, 2009. Additional Journal Content http://link.aip.org/link/?IAR/7/i/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 7, i (2009)] published Thu Jan 29, 2009. Information to Authors Journal of International Accounting Research http://link.aip.org/link/?IAR/7/91/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 7, 91 (2009)] published Thu Jan 29, 2009. Book Reviews http://link.aip.org/link/?IAR/7/85/1&agg=rss Robert K. Larson<br/> Abstract not available. [Journal of International Accounting Research 7, 85 (2009)] published Thu Jan 29, 2009. Are Changes in Cross-Listing in the U.S. from the Pre- to Post-Sarbanes-Oxley Period Associated with Shareholder Protection in Foreign Firms' Home Countries? http://link.aip.org/link/?IAR/7/65/1&agg=rss Haihong He<br/> ABSTRACT: This paper investigates the association between the change in cross-listing activities of American Depository Receipts (ADRs) in U.S. stock exchanges from the pre- to post-Sarbanes-Oxley (SOX) period, and shareholder protection in foreign registrants' home countries. The SOX regulation doe ... [Journal of International Accounting Research 7, 65 (2009)] published Thu Jan 29, 2009.