Research, Standard Setting, and Global Financial Reporting:

• describes the relation between research and standard-setting issues
• explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies.
• offers examples of research addressing a specific global standard-setting issue — use of fair value in measuring accounting amounts
• offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB.
• explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide.
• summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable.

Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Published by Now Publishers and marketed by World Scientific;

Contents:

• Introduction
• Research and Standard Setting
• Designing Research to Address Standard-Setting Issues
• Fair Value Accounting
• Opportunities for Future Research on Standard-Setting Issues
• Globalization of Financial Reporting
• Concluding Remarks
• References