Academics from Canada, Sweden, the UK and the USA have been given grants to conduct research that will be relevant to the International Accounting Standards Board’s (Board) work.
Grants have been awarded by the International Association for Accounting Education and Research (IAAER) in this seventh round. The grants are based on applications made to the IAAER’s Research Informing the IASB Decision Process programme and are funded by KPMG Foundation and KPMG LLP.
Here are the successful research projects:
| Title | Researchers | Related projects / IFRS Standards |
|---|---|---|
| Financial Statement Comparability in Extractive Industries: International Evidence | Niclas Hellman (Stockholm School of Economics) Mariya N. Ivanova (Stockholm School of Economics) Zeping Pan (Stockholm School of Economics) |
Extractive Activities |
| Income Statement Presentation and Forecasting Quality | Elaine Henry (Stevens Institute of Technology) Steve Yang (Stevens Institute of Technology) |
Primary Financial Statements |
| The Impact of Hedging and Hedge Reporting on Managers’ and Investors’ Decisions | Patrick E. Hopkins (Indiana University) Roshan K. Sinha (Indiana University) Donald R. Young (Indiana University) |
IFRS 9 Financial Instruments |
| Are Non-GAAP Measures Running Amok? Evidence on the Proliferation of Non-GAAP Adjustments and the Quality of the Related Disclosures | Denise A. Jones (College of William and Mary) Kimberley J. Smith (College of William and Mary) |
Primary Financial Statements |
| An Assessment of Corporate Disclosures of IFRS 15: Revenue from Contracts with Customers | Mahmoud El Haj (Lancaster University) Kim Trottier (HEC Montréal) |
IFRS 15 Revenue from Contracts with Customers |
The researchers will present their findings to the Program Advisory Committee, the Board and its technical staff in three deliverables. The first round of presentations will take place in December 2020.
