04 December 2020

Academic research input to the IASB's work

Academic teams from Canada, Sweden, the UK and the US have discussed their accounting research projects with members of the International Accounting Standards Board (Board) and its technical staff. This is the first round of discussions that will continue with the same academic teams for a number of years, as part of a programme coordinated by the International Association for Accounting Education & Research (IAAER).

The research projects are independent but are all directly relevant to projects on the Board’s work plan. Grant funding for the programme is contributed by KPMG.

The five projects that form part of this series of discussions are:

Title Researchers Related projects / IFRS Standards 
Financial Statement Comparability in Extractive Industries: International Evidence
Niclas Hellman, Mariya N. Ivanova and Zeping Pan (Stockholm School of Economics)
Extractive Activities           
An Assessment of Corporate Disclosures of IFRS 15: Revenue from Contracts with Customers
Mahmoud El Haj (Lancaster University) and Kim Trottier (HEC Montréal)
IFRS 15 Revenue from Contracts with Customers
The Impact of Hedging and Hedge Reporting on Managers’ and Investors’ Decisions
Roshan K. Sinha and Donald R. Young (Indiana University)
Dynamic Risk Management
Are Non-GAAP Measures Running Amok? Evidence on the Proliferation of Non-GAAP Adjustments and the Quality of the Related Disclosures
Denise A. Jones and Kimberly J. Smith (College of William and Mary) Primary Financial Statements
Income Statement Presentation and Forecasting Quality
Elaine Henry and Steve Yang (Stevens Institute of Technology)
Primary Financial Statements

Read more about the Board’s engagement with academia.

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