Does Mandatory IFRS Adoption in the EU Level the International Playing Field Between Foreign and Domestic Analysts? ACES Working Papers, October 2011

International Financial Reporting Standards (IFRS) have been promoted as a global set of financial reporting standards that will help integrate global capital markets. We examine whether the mandatory European-wide adoption of IFRS in 2005 improved the forecast accuracy for foreign analysts relative to that of domestic analysts. We find that, on average, foreign analysts experience no incremental improvement in forecast accuracy relative to domestic analysts. However, we find that those foreign analysts who are familiar with IFRS do experience an incremental improvement in forecast accuracy relative to domestic analysts. We also find that this incremental improvement in forecast accuracy relative to domestic analysts is concentrated among firms domiciled in countries with both strong enforcement regimes and domestic accounting standards that differ significantly from IFRS. Our results highlight that both familiarity with IFRS and the quality of countries' enforcement environments play key roles in determining the extent to which IFRS adoption can reduce information asymmetry between foreign and domestic analysts.

Codification of American international law; addresses by Charles Evans Hughes, James Brown Scott, Elihu Root, Antonio Sánchez de Bustamante y Sirvén

Mode of access: Internet.

Refugees and U.S. asylum seekers from Central America : statement of Nancy R. Kingsbury, Director, Foreign Economic Assistance Issues, National Security and International Affairs Division; before the Subcommittee on Immigration, Refugees, and International Law, Committee on the Judiciary, House of Representatives.

"For release ... March 9, 1989."

Evaluation of New York State's Mandatory Occupant Restraint Law. Volume II - attitudinal surveys of licensed drivers in New York state. Final report.

National Highway Traffic Safety Administration, Washington, D.C.

Law of the sea : hearing before the Subcommittee on Oceans and International Environment of the Committee on Foreign Relations, United States Senate, Ninety-fourth Congress, first session, on achievements of the Geneva session of the third United Nations Law of the Sea Conference, May 22, 1975.

Mode of access: Internet.

Final report of the Select Commission on Immigration and Refugee Policy : joint hearings before the Subcommittee on Immigration and Refugee Policy of the Senate Committee on the Judiciary and Subcommittee on Immigration, Refugees, and International Law of the House Committee on the Judiciary, Ninety-seventh Congress, first session, on the final report of the Select Commission on Immigration and Refugee Policy, May 5, 6, and 7, 1981.

Item 1042-A, 1041-B (microfiche)

The Soviet union and international law; a study based on the legislation, treaties and foreign relations of the Union of socialist soviet republics,

Half-title: Bureau of international research, Harvard university and Radcliffe college.

Reform of legal immigration [microform] : hearings before the Subcommittee on Immigration, Refugees, and International Law of the Committee on the Judiciary, House of Representatives, One Hundredth Congress, second session, on H.R. 5115 and S. 2104 ... September 7 and 16, 1988.

"Serial no. 101."

Evaluation of New York State's Mandatory Occupant Restraint Law: volume IV - enforcement and adjudication of violations of the law. Final report.

National Highway Traffic Safety Administration, Washington, D.C.

Evaluation of New York State's Mandatory Occupant Restraint Law: volume V - fatalities and injuries among motor vehicle occupants covered by the law.

National Highway Traffic Safety Administration, Washington, D.C.

Evaluation of New York State's Mandatory Occupant Restraint Law: volume VI - final summary report.

National Highway Traffic Safety Administration, Washington, D.C.

Report on the possibility of revision of the Bustamante code or the Code of private international law /

Mode of access: Internet.

Impact of the repeal of the Kansas mandatory motorcycle helmet law: 1975-1978. Final report.

National Highway Traffic Safety Administration, Washington, D.C.