Landon Oliphant

 
Mentor: Dr. Paul Madsen
Warrington College of Business Administration, Department of Management
 
"I wanted to understand the dynamics of academic research and by getting a taste of it, see if I would be interested in becoming more involved in academic research."

Major

Accounting

Minor

N/A

Research Interests

  • Accounting Standards
  • Small GAAP
  • IFRS Convergence

Academic Awards

  • UF University Scholars Program

Organizations

  • N/A

Volunteer

  • N/A

Hobbies and Interests

  • Basketball
  • Football
  • Baseball
  • Video Games

Research Description

The Net Effect of Potential IFRS Convergence in the U.S. on Small and Large Firms

The convergence of the U.S.'s Generally Accepted Accounting Principles and the International Financial Reporting Standards is a hot topic in the accounting world. Some say that the U.S. and international accounting standards will converge eventually and some say they won't, but almost all agree that the U.S. will not adopt IFRS. By looking at the stock market reactions of small firms versus larger firms to 15 news events, we will look at which company size stands to benefit from the convergence of GAAP and IFRS more and we will develop a theory as to whether or not the U.S. standards and international standards will ever be fully converged.