2005 JAR/London Business School Conference on International Financial Reporting Standards

The conference, held at London Business School, coincided with the planned adoption of International Financial Reporting Standards on a pan-European basis during 2005. Papers were refereed and edited under normal Journal of Accounting Research standards and procedures.

1. The Rise of Deferred Tax Assets in Japan: The Case of the Japanese Banks (download PDF 265KB)
Douglas Skinner, University of Chicago

2. Capital Allocation and Timely Accounting Recognition of Economic Losses: International Evidence (download PDF 447KB)
Joseph D. Piotroski*, Abbie J. Smith, University of Chicago; Robert M. Bushman, University of North Carolina at Chapel Hill

3. The Valuation Effects of Firm Voluntary Adoption of International Accounting Standards (download PDF 784KB)
Irene Karamanou* and George P. Nishiotis, University of Cyprus

4. Shredded Reputation: Did Andersen's Non-US Clients Suffer and Why? (download PDF 319KB)
Steve S. Cahan*, David Emanuel and Jerry Sun, University of Auckland

5. Is Accounting Conservatism Due to Debt or Equity Markets? An International Test of "Contracting" and "Value Relevance" Theories of Accounting (download PDF 231KB)
Gil Sadka*, Columbia University; Ray Ball, University of Chicago; and Ashok Robin, Rochester Institute of Technology

6. International Accounting Standards and Accounting Quality (download PDF 405KB)
Mary E. Barth*, Stanford University; Wayne R. Landsman and Mark Lang, University of North Carolina at Chapel Hill

*Presenting author