ABSTRACT Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the
existing literature on the quality of company reports, defined as both voluntary and …

Accounting in shaped by economic and political forces. It follows that increased worldwide
integration of both markets and politics (driven by reductions in communications and …

Previous studies on the effect of International Financial Reporting Standards (IFRS) on
accounting quality often have difficulties to control for confounding factors on accounting …

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

We investigate (1) whether the variation in accounting standards across national boundaries
relative to International Accounting Standards (IAS) has an impact on the ability of financial …

This paper addresses the question whether voluntary adoption of International Financial
Reporting Standards (IFRS) is associated with lower earnings management. Ball et …

This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …

This study investigates the extent of compliance with international accounting standards
(IASs) by companies in the Gulf Co-Operation Council (GCC) member states (Bahrain …

This report provides a summary of a research monograph sponsored by the ACCA (2001).
The objective of the research is to examine the financial statements and footnotes of a …

This research investigates the extent to which the disclosure requirements of the IASC are
complied with or exceeded for companies claiming to use International Accounting …