Purpose This paper aims to analyze the economic and financial reporting consequences of
International Financial Reporting Standards (IFRS) adoption. Design/methodology/approach …

This study characterizes the results of scientific research on the effect of adopting the
International Financial Reporting Standards (IFRS) that have been published in the most …

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 …

We investigate whether IFRS adoption and the extent of disclosure in a country play any role
in reducing perceived corruption, after controlling for the effects of political institutions and …

This research investigates the perceptions of stakeholders involved in financial reporting in
four emerging economies (the Czech Republic, Hungary, Romania, and Turkey) regarding …

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

The number of countries that have adopted International Financial Reporting Standards
(IFRS) in some form has grown each year. However, the existing literature generally ignores …

Purpose This study aims to examine the financial reporting quality during the International
Financial Reporting Standards (IFRS) enforcement period in the emerging markets of India …