Call for Papers
Guest Editor: Judy Beckman, University of Rhode Island
International Journal of Managerial Finance - Special Issue on the Effects of International Financial Reporting Standards
The development and adoption of International Financial Reporting Standards (IFRS) are consequences of growth in international trade and multinational companies. Understanding the effects of IFRS is important for managers because differences between countries can be problematic while any harmonization can benefit market efficiency, increase transparency and reduce frictions in dealing with companies in other countries. For example, multi-national corporations routinely must adjust mergers and acquisitions analysis techniques to accommodate differences in reporting under different schema. On the other hand, managers may be sceptical of the theorized benefits of increased liquidity and reductions in cost of capital from the change to IFRS--but the learning curve associated with implementation may only now be yielding benefits for the firms and markets that have adopted IFRS in the last eight to ten years. One of the reasons that the US SEC has yet to accept IFRS filings for US domestic filers--even though it now accepts IFRS filings from foreign issuers without reconciliation to US GAAP--is that US market participants expressed little desire for this adoption. Yet US exchanges may now be at a disadvantage for worldwide IPO activity because of these policies.
We welcome submissions on any topic related to IFRS adoption with preference given to the papers that focus on the implications for managers' decision making. We especially encourage studies that examine IFRS issues in previously unexplored markets and across multiple countries.
FURTHER INFORMATION: Deadline for Submissions: March 31, 2014
For further queries please contact: Email: Judy Beckman, Beckman@uri.edu
PAPER SUBMISSION PROCEDURE: Please submit via IJMF ScholarOne Manuscripts and choose the IFRS Special Issue: http://mc.manuscriptcentral.com/ijmf
For author submission guidelines and full editorial team details, please go to: http://www.emeraldinsight.com/ijmf.htm