In this paper, we review regulatory changes surrounding the adoption of international
accounting and auditing standards in 11 Central and Eastern European countries that are …

The present research provide information about the value of discretionary accruals
considering the fact that a switch from Romanian Accounting Standards to International …

RESUMO Os Efeitos das Book-Tax-Differences Anormais na Qualidade dos Resultados
Contábeis em Empresas de Capital Aberto Listadas no Brasil As diferenças nas apurações …

In their decision making process, investors need relevant and pertinent information. Due to
the financial crisis, investors seek new instruments and techniques which can indicate the …

Transition to IFRS: Financial statement effects and taxation at the construction industry in
Greece Page 1 Risk Governance and Control: Financial Markets & Institutions/ Volume 9 …

The study examines the effects of the adoption of International Financial Reporting
Standards (IFRS) on the quality of published financial statements in Nigeria. The study uses …

The issue of research is a shift of earnings management in Asian countries for ten years, ie
2000 to 2009. The time was chosen upon consideriing the bias of the IFRS perfomance …

The unfavorable economic conditions, marked by economic and financial crisis, financial
fraud, and circumvention of applying the recognized international accounting standards …

This purpose of this empirical study is to analyse how the market reaction and the
conservative degree changes on the IFRS adoption through ASEAN member countries; …

Abstract Purpose: The introduction of International Financial Reporting Standards (IFRS)
around the world is one of the most significant development in the field of international …