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 3-and IAS 36-required disclosures across 17 European countries: company-and country-level determinants
In this study, we analyse compliance for a large sample of European companies mandatorily
applying International Financial Reporting Standards (IFRS). Focusing on disclosures …
applying International Financial Reporting Standards (IFRS). Focusing on disclosures …
Does mandatory IFRS adoption improve the information environment?
J Horton, G Serafeim, I Serafeim - Contemporary accounting …, 2013 - Wiley Online Library
More than 120 countries require or permit the use of International Financial Reporting
Standards (IFRS) by publicly listed companies on the basis of higher information quality and …
Standards (IFRS) by publicly listed companies on the basis of higher information quality and …
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
LC Doukakis - Journal of Accounting and Public Policy, 2014 - Elsevier
This study examines the effect of mandatory adoption of International Financial Reporting
Standards (IFRS) on both accrual-based and real earnings management. While prior …
Standards (IFRS) on both accrual-based and real earnings management. While prior …
Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption
We outline several properties of IFRS that potentially affect the contractibility or the
transparency of financial statement information, and hence the use of that information in debt …
transparency of financial statement information, and hence the use of that information in debt …
Fair value measurement for long-lived operating assets: Research evidence
T Sellhorn, C Stier - European Accounting Review, 2019 - Taylor & Francis
This paper reviews research evidence on the usefulness of fair value measurement of long-
lived operating assets for financial reporting. Although economically material, these assets …
lived operating assets for financial reporting. Although economically material, these assets …
International Financial Reporting Standards: what are the benefits?
P Brown - Accounting and business research, 2011 - Taylor & Francis
When countries have announced plans to adopt IFRS in lieu of the standards that had
applied previously, they have referred to a number of benefits, mostly to do with equity …
applied previously, they have referred to a number of benefits, mostly to do with equity …
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 …
The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia
YL Chua, CS Cheong, G Gould - Journal of International …, 2012 - publications.aaahq.org
Following the mandatory implementation of International Financial Reporting Standards
(IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting …
(IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting …
IFRS policy changes and the continuation of national patterns of IFRS practice
E Kvaal, C Nobes - European accounting review, 2012 - Taylor & Francis
International Financial Reporting Standards (IFRS) contain several policy options. This
paper examines the choices made in 2008/9 IFRS financial statements by large listed …
paper examines the choices made in 2008/9 IFRS financial statements by large listed …