First discussion of seventh round of academic research contributions to the IASB's work
04 Dec, 2020
Five teams of researchers have presented their accounting research projects to members and technical staff of the IASB. The research projects are independent but are all directly relevant to projects on the Board’s work plan. The involvement with the research programme helps the Board to ensure its standard-setting is evidence-based.
The evidence the IASB is looking for includes responses to consultative documents, fieldwork such as assessing systems changes or the hypothetical application of a proposed new financial reporting requirement, empirical analysis from studies of reported accounting data, share price relationships and analysts’ forecasts, the results of experimental studies, analytical modelling, and collecting and analysing views from surveys.
The papers in this round address the following topics (all links to the IASB website):
- Financial Statement Comparability in Extractive Industries: International Evidence
- An Assessment of Corporate Disclosures of IFRS 15: Revenue from Contracts with Customers
- The Impact of Hedging and Hedge Reporting on Managers’ and Investors’ Decisions
- Are Non-GAAP Measures Running Amok? Evidence on the Proliferation of Non-GAAP Adjustments and the Quality of the Related Disclosures
- Income Statement Presentation and Forecasting Quality
