Journal of International Accounting Research http://scitation.aip.org/ Journal of International Accounting Research Additional Journal Content http://link.aip.org/link/?IAR/10/i/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 10, i (2011)] published Fri Feb 11, 2011. The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings http://link.aip.org/link/?IAR/10/85/1&agg=rss Peter Fiechter<br/> ABSTRACT: Using an international sample of 222 banks from 41 countries, this study examines whether the fair value option (FVO) affects earnings volatility. Prior empirical studies associate higher levels of earnings volatility with fair value accounting (Barth et al. 1995; Hodder et al. 2006). In c ... [Journal of International Accounting Research 10, 85 (2011)] published Fri Feb 11, 2011. Soft Adoption and Reporting Incentives: A Study of the Impact of IFRS on Financial Statements in Sweden http://link.aip.org/link/?IAR/10/61/1&agg=rss Niclas Hellman<br/> ABSTRACT: This paper is based on the research opportunity created by the Swedish voluntary adoption of IFRS during 19912004. In connection with the mandatory EU adoption of IFRS in 2005, the preceding voluntary adoption made it possible to observe income statement and balance sheet numbers under two ... [Journal of International Accounting Research 10, 61 (2011)] published Fri Feb 11, 2011. Measuring and Reporting Income in Europe http://link.aip.org/link/?IAR/10/27/1&agg=rss Igor Goncharov and Allan Hodgson<br/> ABSTRACT: The IASB discussion paper, Preliminary Views on Financial Statement Presentation (IASB 2008), asks whether income should be aggregated and reported as a single comprehensive income figure, and how comprehensive income components should be reallocated. We extend prior empirical evidence by ... [Journal of International Accounting Research 10, 27 (2011)] published Fri Feb 11, 2011. Information to Authors http://link.aip.org/link/?IAR/10/133/1&agg=rss <br/> Abstract not available. [Journal of International Accounting Research 10, 133 (2011)] published Fri Feb 11, 2011. Making Creditor Protection Effective http://link.aip.org/link/?IAR/10/131/1&agg=rss MICHAEL J. MUMFORD, ALAN J. KATZ, and Deborah Archambeault<br/> Abstract not available. [Journal of International Accounting Research 10, 131 (2011)] published Fri Feb 11, 2011. International Financial Reporting Standards: An Introduction http://link.aip.org/link/?IAR/10/130/1&agg=rss BELVERD E. NEEDLES, MARIAN POWERS, and Sara York Kenny<br/> Abstract not available. [Journal of International Accounting Research 10, 130 (2011)] published Fri Feb 11, 2011. Accounting for Equity and Other Comprehensive Income: Dual Reporting under U.S. GAAP and IFRS http://link.aip.org/link/?IAR/10/128/1&agg=rss FRANCESCO BELLANDI and Patricia Doran Walters, CFA<br/> Abstract not available. [Journal of International Accounting Research 10, 128 (2011)] published Fri Feb 11, 2011. Financial Accounting: A Global Approach http://link.aip.org/link/?IAR/10/127/1&agg=rss ROD MONGER and Thomas A. Carnes<br/> Abstract not available. [Journal of International Accounting Research 10, 127 (2011)] published Fri Feb 11, 2011. The Content of Voluntary Intangible Asset Disclosures: Evidence from Emerging Market Companies http://link.aip.org/link/?IAR/10/109/1&agg=rss Helen Kang and Sidney J. Gray<br/> ABSTRACT: This paper examines the content of voluntary disclosures of intangible asset (IA) information communicated by the world's leading 200 emerging-market companies. We make a detailed assessment of the variety, nature, and extent of IA disclosures in annual reports using an index based on the ... [Journal of International Accounting Research 10, 109 (2011)] published Fri Feb 11, 2011. Perceived versus Actual Cash Flow Implications of Deferred TaxesAn Analysis of Value Relevance and Reversal under IFRS http://link.aip.org/link/?IAR/10/1/1&agg=rss Astrid K. Chludek<br/> ABSTRACT: This paper provides the first value relevance analysis of deferred tax disclosures under IFRS/IAS. The comprehensive analysis, taking into account the different deferred tax components, shows that investors generally do not consider deferred taxes to convey relevant information for assessi ... [Journal of International Accounting Research 10, 1 (2011)] published Fri Feb 11, 2011. The Effect of Director Monitoring on Bid and Ask Spreads http://link.aip.org/link/?IAR/9/45/1&agg=rss Terrence J. Levesque, Theresa Libby, Robert Mathieu, and Sean W. G. Robb<br/> ABSTRACT: We examine whether the market assesses a lower level of information asymmetry to firms that are perceived to be monitored more intensely by members of the board of directors. We use changes in bid-ask spreads as proxies for changes in information asymmetry between the firm and the market a ... [Journal of International Accounting Research 9, 45 (2010)] published Thu Oct 7, 2010. IFRS Accounting Trends & Techniques http://link.aip.org/link/?IAR/9/67/1&agg=rss PATRICIA DORAN WALTERS, DOUG BOWMAN, and Jeannie J. Harrington<br/> Abstract not available. [Journal of International Accounting Research 9, 67 (2010)] published Thu Oct 7, 2010. International Accounting: A User Perspective http://link.aip.org/link/?IAR/9/69/1&agg=rss SHAHROKH M. SAUDAGARAN and Bambi Hora<br/> Abstract not available. [Journal of International Accounting Research 9, 69 (2010)] published Thu Oct 7, 2010. Accounting Services and SMEs: An Australian Study http://link.aip.org/link/?IAR/9/71/1&agg=rss PHILOMENA LEUNG, JEAN RAAR, GREG TANGEY, and Rod Monger<br/> Abstract not available. [Journal of International Accounting Research 9, 71 (2010)] published Thu Oct 7, 2010. Journal of International Accounting Research Editor's Report http://link.aip.org/link/?IAR/9/75/1&agg=rss Kenneth Ferris<br/> Abstract not available. [Journal of International Accounting Research 9, 75 (2010)] published Thu Oct 7, 2010. 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 Thu Oct 7, 2010. Applying International Financial Reporting Standards http://link.aip.org/link/?IAR/9/70/1&agg=rss KEITH ALFREDSON, KEN LEO, RUTH PICKER, JANICE LOFTUS, KERRY CLARK et al.<br/> Abstract not available. [Journal of International Accounting Research 9, 70 (2010)] published Thu Oct 7, 2010. The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China http://link.aip.org/link/?IAR/9/1/1&agg=rss K. Hung Chan, Kenny Z. Lin, and Brossa Wong<br/> ABSTRACT: This paper updates and extends the study of Chan et al. (2006) by investigating whether regional differences in the political and institutional environment in China have a significant impact on auditor reporting behavior. Adopting a within-country setting, which precludes cross-country con ... [Journal of International Accounting Research 9, 1 (2010)] published Thu Oct 7, 2010. The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management http://link.aip.org/link/?IAR/9/21/1&agg=rss Marshall Geiger and Joyce van der Laan Smith<br/> ABSTRACT: In this study we examine the effect of stakeholder orientation versus shareholder orientation, and the level of cultural secrecy on individuals' perceptions of earnings management practices. Examining perceptions from 1,260 participants from 13 countries indicates that individuals from sta ... [Journal of International Accounting Research 9, 21 (2010)] published Thu Oct 7, 2010. IASCF Constitution Review: A Time to Support Independent Standard Setting and Academic Representation http://link.aip.org/link/?IAR/3/xiii/1&agg=rss Donna L. Street and Bruce K. Behn<br/> Abstract not available. [Journal of International Accounting Research 3, xiii (2010)] published Thu Sep 16, 2010.