A Review of Markets-Based International Accounting Research
43 Pages Posted: 15 Sep 2003 Last revised: 15 Dec 2011
Date Written: August 1, 2003
This paper discusses challenges and opportunities facing international accounting researchers and demonstrates the relevance of markets-based international accounting research to those new to the area. We review recent research in the areas of required GAAP for foreign-listed firms and adoption of international standards, accounting classifications, earnings management, the impact of foreign operations on firm valuation, capital market anomalies, and accounting reforms. Suggestions for future research are provided in each area. Examples of domestic research issues that can be addressed with international data are also provided. The opportunities for conducting international accounting research are many and growing.
Keywords: capital markets, international accounting, review
JEL Classification: M41, M44, M48
Suggested Citation: Suggested Citation