A review of the IFRS adoption literature
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 …
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …
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) …
Does mandatory IFRS adoption improve information comparability?
RWY Yip, D Young - The accounting review, 2012 - publications.aaahq.org
This study examines whether the mandatory adoption of International Financial Reporting
Standards (IFRS) in the European Union significantly improves information comparability in …
Standards (IFRS) in the European Union significantly improves information comparability in …
Mandatory IFRS adoption and financial statement comparability
F Brochet, AD Jagolinzer… - Contemporary Accounting …, 2013 - Wiley Online Library
This study examines whether mandatory adoption of International Financial Reporting
Standards (IFRS) leads to capital market benefits through enhanced financial statement …
Standards (IFRS) leads to capital market benefits through enhanced financial statement …
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 …
How much does IFRS cost? IFRS adoption and audit fees
ET De George, CB Ferguson… - The accounting …, 2013 - publications.aaahq.org
This study provides evidence of a directly observable and significant cost of International
Financial Reporting Standards (IFRS) adoption, by examining the fees incurred by firms for …
Financial Reporting Standards (IFRS) adoption, by examining the fees incurred by firms for …
The impact of IFRS on accounting quality in a regulated market: An empirical study of China
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 …
(IFRS) that are based on practices prevalent in the English-speaking countries with free …
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 impact of IFRS adoption on the value relevance of book value and earnings
P Clarkson, JD Hanna, GD Richardson… - Journal of Contemporary …, 2011 - Elsevier
In this study, we investigate the impact of IFRS adoption in Europe and Australia on the
relevance of book value and earnings for equity valuation. Using a sample of 3488 firms that …
relevance of book value and earnings for equity valuation. Using a sample of 3488 firms that …
What drives the comparability effect of mandatory IFRS adoption?
We investigate the effects of mandatory International Financial Reporting Standards (IFRS)
adoption on the comparability of financial accounting information. Using a set of alternative …
adoption on the comparability of financial accounting information. Using a set of alternative …