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 |
