A Review of Markets-Based International Accounting Research

Meek, Gary K.; Thomas, Wayne B.

doi:10.2139/ssrn.439143

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A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004

43 Pages Posted: 15 Sep 2003 Last revised: 15 Dec 2011

See all articles by Gary K. Meek

Gary K. Meek

Oklahoma State University - Stillwater - School of Accounting

Wayne B. Thomas

University of Oklahoma

Date Written: August 1, 2003

Abstract

This paper discusses challenges and opportunities facing international accounting researchers and demonstrates the relevance of markets-based international accounting research to those new to the area. We review recent research in the areas of required GAAP for foreign-listed firms and adoption of international standards, accounting classifications, earnings management, the impact of foreign operations on firm valuation, capital market anomalies, and accounting reforms. Suggestions for future research are provided in each area. Examples of domestic research issues that can be addressed with international data are also provided. The opportunities for conducting international accounting research are many and growing.

Keywords: capital markets, international accounting, review

JEL Classification: M41, M44, M48

Suggested Citation: Suggested Citation

Meek, Gary K. and Thomas, Wayne B., A Review of Markets-Based International Accounting Research (August 1, 2003). Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004, Available at SSRN: https://ssrn.com/abstract=439143 or http://dx.doi.org/10.2139/ssrn.439143