Round 8 of IAAER-KPMG research grants open to inform IASB standard-setting process

The International Accounting Standards Board (IASB) has announced the International Association for Accounting Education and Research (IAAER) and KPMG’s call for proposals for the eighth round of their research programme Informing the IASB Standard-setting Process.

Research about the IASB’s future projects on intangible assets and the statement of cash flows is being sought. These projects have been added to the IASB’s future work plan as an outcome from the Third Agenda Consultation, which informed the IASB’s key priorities for the next five years. Proposals relating to any project on the IASB’s work plan or research project pipeline are also welcome.

The IAAER-KPMG research programme promotes and supports research directed at developing theory and evidence to inform the IASB’s decision process for any current agenda item.

The submission deadline for proposals is 28 February 2023; read more details about submitting a proposal here.

The seventh round of grants has been completed. Based on the papers they submitted, academics from Sweden and the USA were awarded grants for the following projects on the IASB's workplan:

Extractive Activities

Paper:

• 'Consequences of Financial Statement Comparability in Extractive Industries Pre- and Post IFRS Adoption'. Researchers: Niclas Hellman (Stockholm School of Economics), Mariya Ivanova (Stockholm School of Economics) and Zeping Pan (Stockholm School of Economics).

Primary Financial Statements

Papers:

• 'Income Statement Presentation'. Researchers: Elaine Henry (Stevens Institute of Technology) and Steve Yang (Stevens Institute of Technology).
• 'Are Non-GAAP Measures Running Amok? Evidence on the Proliferation of Non-GAAP Adjustments and the Transparency of the Related Disclosures'. Researchers: Denise Jones (College of William and Mary) and Kimberly Smith (College of William and Mary).

Dynamic Risk Management

Paper:

• 'Risk Management Disclosures: The Impact of Management Intent and Transparency on Investors’ Judgments'. Researchers: Roshan Sinha (Kelly School of Business, Indiana University) and Donald Young (Kelly School of Business, Indiana University).