This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

This paper reviews the empirical literature on the determinants and decision usefulness of
goodwill reporting. We structure our discussion around five guiding questions that reflect …

Over the past two decades, governments have delegated extensive regulatory authority to
international private-sector organizations. This internationalization and privatization of rule …

This study examines whether the mandatory adoption of International Financial Reporting
Standards (IFRS) in the European Union (EU) in 2005 reduces the cost of equity capital …

This paper investigates the relation between differences in accounting standards across
countries and foreign analyst following and forecast accuracy. We develop two measures of …

This study analyzes determinants and effects of differences between Domestic Accounting
Standards (DAS) and International Accounting Standards (IAS). We use an extensive list of …

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 …

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 …

This study examines the effect of the mandatory adoption of International Financial
Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences …

Although previous research has investigated the economic consequences of International
Financial Reporting Standard (IFRS) adoption, there is little evidence on the impact of IFRS …