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 …

We provide evidence on the preliminary effects of mandatory adoption of International
Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms …

A decade ago, the near-simultaneous adoption of International Financial Reporting
Standards (IFRS) in over 100 countries could fairly have been described as a brave new …

This article is Part I of a two-part series analyzing the economic and policy factors related to
the potential adoption of IFRS by the United States. In this part, we develop the conceptual …

In this study, we analyse compliance for a large sample of European companies mandatorily
applying International Financial Reporting Standards (IFRS). Focusing on disclosures …

This paper discusses differences in countries' approaches to reporting regulation and
explores the reasons why they exist in the first place as well as why they are likely to persist …

There has recently been considerable discussion of those features of IFRS that are likely to
help improve financial reporting in the European Union. However, certain issues may also …

As more countries consider the adoption of International Financial Reporting Standards
(IFRS) that are based on practices prevalent in the English-speaking countries with free …

Building on literature that suggests motives and opportunities for national versions of IFRS
practice, we examine whether there are systematic differences in IFRS accounting policies …