Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …
Compliance with IFRS mandatory disclosure requirements: a structured literature review
I Tsalavoutas, F Tsoligkas, L Evans - Journal of International Accounting …, 2020 - Elsevier
This paper reviews the literature on compliance with IFRS mandatory disclosure
requirements for the post-2005 period. We adopt a structured literature review methodology …
requirements for the post-2005 period. We adopt a structured literature review methodology …
Goodwill impairment: The effects of public enforcement and monitoring by institutional investors
M Glaum, WR Landsman, S Wyrwa - The accounting review, 2018 - publications.aaahq.org
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 …
IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate …
The continued survival of international differences under IFRS
C Nobes - Accounting and business research, 2013 - Taylor & Francis
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 …
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …
IFRS practices and the persistence of accounting system classification
C Nobes - Abacus, 2011 - Wiley Online Library
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 …
years old. For about fifteen years from the late 1960s, many papers on the subject were …
[图书][B] International classification of financial reporting
C Nobes - 2014 - taylorfrancis.com
Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …
implications for multinational businesses. Over more than a century, there have been …
The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes
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 …
about the role of the qualitative characteristics (QCs) of financial information in …
Recognition versus disclosure of fair values
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 …
build on prior literature by examining two theoretical causes of such differences: lower …
The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe
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 …
country level characteristics on the completeness and quality of financial statements, we …
Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
AAF De Moura, A Altuwaijri, J Gupta - Journal of International Accounting …, 2020 - Elsevier
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 …
Standards (IFRS) has affected the long-term cost of equity and debt in Latin America, where …