This article argues that the regulatory steers in the recent EU Sustainable Disclosure and
Taxonomy Regulations rely heavily on the outworking of market-based governance to meet …

This paper investigates the role of due process in legitimizing the International Accounting
Standards Board (IASB) and uses the development of IFRS 17-Insurance Contracts (IASB …

Abstract Based on Camfferman and Zeff [(2015). Aiming for global accounting standards:
The International Accounting Standards Board, 2001–2011. Oxford: Oxford University Press] …

Purpose In 2018, the International Financial Reporting Standard 9-Financial Instruments
became mandatory, effectively changing the underlying accounting principles of financial …

Abstract International Financial Reporting Standard 9 (IFRS 9) 9 introduces new impairment
rules responding to the G20 critique that International Accounting Standard 39 (IAS 39) …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

The financial and banking crisis of the late 2000s prompted claims that the incurred-loss
method for the recognition of credit losses had caused undesirable delay in the recognition …

In this paper, we review the empirical literature on the accounting of financial instruments
under IFRS 9. We focus on researches after the 1st of January 2018, which was the date of …

Purpose At the European level, on January 1st 2018, the accounting standard IFRS 9, on the
principles for the accounting information of financial instruments entered into force. The …

Purpose This paper examines the impact of International Financial Reporting Standards
(IFRS) 9 on earnings management (EM) using data from 2011 to 2019 of 100 commercial …