This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …

This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …

This study investigates the determinants of goodwill impairment decisions by firms applying
IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate …

The claimed starting point for much recent literature is that International Financial Reporting
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …

The earliest paper on international classification of accounting systems is one hundred
years old. For about fifteen years from the late 1960s, many papers on the subject were …

Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …

This is the first empirical study that uses publicly available data to provide direct evidence
about the role of the qualitative characteristics (QCs) of financial information in …

This paper examines pricing differences across recognized and disclosed fair values. We
build on prior literature by examining two theoretical causes of such differences: lower …

While responding to calls for research and regulatory concerns regarding the influence of
country level characteristics on the completeness and quality of financial statements, we …

This study investigates whether mandatory adoption of International Financial Reporting
Standards (IFRS) has affected the long-term cost of equity and debt in Latin America, where …