The influence of country, industry, and topic factors on IFRS policy choice

Stadler, Christian and Nobes, Christopher (2014) The influence of country, industry, and topic factors on IFRS policy choice. Abacus, 50 (4). pp. 386-421. ISSN 0001-3072

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Abstract

This paper proposes a framework for understanding management's decision-making on observable accounting policy choices. The framework is used to hypothesize how country, industry, and topic factors influence policy choice under International Financial Reporting Standards (IFRS). The hypotheses are tested on the choices made by the largest firms from 10 jurisdictions on a comprehensive set of IFRS policy topics, which are hand-collected from the financial statements. The results are consistent with the framework: country factors are particularly influential when the choice does not affect an important accounting number; and industry and topic factors influence the choice on some topics. Overall, we find that country factors have the greatest influence on IFRS policy choice.

Item Type:
Journal Article
Journal or Publication Title:
Abacus
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
ID Code:
69805
Deposited By:
Deposited On:
01 Jul 2014 08:05
Refereed?:
Yes
Published?:
Published
Last Modified:
16 Nov 2020 05:42