Sixth IASB Research Forum — papers available
03 Oct 2019
The International Accounting Standards Board (IASB) in conjunction wit the Journal of International Accounting Research (JIAR) will host its sixth research forum on 28–29 October 2019 in Short Hills, New Jersey. The papers to be presented and discussed are now available on the IASB website.
The forum will see the presentation of four academic papers, followed either by a response of an academic and an IASB/NNS representative or by a panel discussion. In both cases, the audience will be invited to participate in the discussion. The papers are the following (all links to the IASB website):
- Standard Precision and Aggressive Financial Reporting—The Influence of Incentive Horizon
- Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS adoption in Japan
- Mandatory IFRS and Corporate Governance in Peruvian Corporations
- The impact of IFRS 10 on consolidated financial reporting
