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- 2016
- Book
An Easy Introduction to Financial Accounting: A Self-Study Guide
By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language...
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Keywords:
Financial Accounting;
Introduction To Financial Accounting;
HBX;
HBX CORe;
HBX CORe Financial Accounting;
Introduction To Accounting;
Accounting
Narayanan, V.G. An Easy Introduction to Financial Accounting: A Self-Study Guide. 1st ed. Boston: Independently published, 2016.
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),...
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Keywords:
IFRS;
Comparability;
Private Information;
Insider Trading;
Ethics;
Standards;
Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- Spring 2013
- Article
Does Mandatory IFRS Adoption Improve the Information Environment?
By: Joanne Horton, George Serafeim and Ioanna Serafeim
We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast...
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Keywords:
International Accounting;
Financial Reporting;
Standards;
Information;
Quality;
Earnings Management
Horton, Joanne, George Serafeim, and Ioanna Serafeim. "Does Mandatory IFRS Adoption Improve the Information Environment?" Contemporary Accounting Research 30, no. 1 (Spring 2013): 388–423.
- December 2010 (Revised September 2011)
- Case
Kanebo Ltd. (A)
By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting.
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Keywords:
History;
Business Conglomerates;
Misleading and Fraudulent Advertising;
Consolidation;
Financial Statements;
International Finance;
International Accounting;
Standards;
Goodwill Accounting;
Manufacturing Industry;
Japan
Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.)
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting...
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Keywords:
Valuation;
Markets;
Information;
International Finance;
Earnings Management;
Stock Shares;
Taxation;
Goodwill Accounting;
Price;
Financial Reporting;
Standards;
Corporate Disclosure;
United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- November 2009 (Revised November 2010)
- Case
SIPEF: Biological Assets at Fair Value under IAS 41
By: Edward J. Riedl
This case examines fair value accounting under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land, agricultural assets that reside on the land, and inventory...
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Keywords:
Business Earnings;
Fair Value Accounting;
Financial Reporting;
International Accounting;
Standards;
Valuation;
Agriculture and Agribusiness Industry;
Europe
Riedl, Edward J., and Kristin Elaine Meyer. "SIPEF: Biological Assets at Fair Value under IAS 41." Harvard Business School Case 110-026, November 2009. (Revised November 2010.)
- 2008
- Working Paper
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry
By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor...
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Keywords:
Fair Value Accounting;
Financial Reporting;
International Accounting;
Corporate Disclosure;
Standards;
Real Estate Industry;
European Union
Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
- 2008
- Working Paper
Market Reaction to the Adoption of IFRS in Europe
By: Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet...
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Keywords:
Financial Reporting;
International Accounting;
Financial Markets;
Code Law;
Standards;
Adoption;
Europe
Armstrong, Christopher S., Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl. "Market Reaction to the Adoption of IFRS in Europe." Harvard Business School Working Paper, No. 09-032, September 2008.
- February 2008
- Teaching Note
Silic (TN) (A) and (B): Choosing Cost or Fair Value on Adoption of IFRS
By: David F. Hawkins, Edward J. Riedl, Vincent Dessain and Andrew Barron
Teaching Note for 108-030 and 108-031.
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- August 2004 (Revised February 2008)
- Case
Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
By: Edward J. Riedl
A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would...
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Keywords:
Cost Accounting;
Fair Value Accounting;
Financial Reporting;
International Accounting;
Investment;
Standards;
Real Estate Industry;
Europe;
United Kingdom
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.)
- Research Summary
Research Overview
By: Edward J. Riedl
Eddie Riedl's research focuses on two primary topics: fair value accounting, and international accounting settings.
Regarding fair value accounting, his research examines both the critical reporting choices that managers make, as well as... View Details