participants at each stage of the securitization process to obtain easily full information about the underlying original risks and …

connectedness measures find distinct and complementary information from CDS and bond yield data on European area sovereign risk. The …

shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory … process and thus limit the crosssectional comparability of financial accounting information. Overall, our results suggest that …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two …