. We aim to shed light on the potential impact of IFRS adoption on US firms. A suboptimal approach to achieve this goal is … equity on the US exchanges, foreign issuers can file their financial reports with the SEC using IFRS, US GAAP, or their … domestic GAAP with reconciliation to US GAAP. An improvement in earnings quality is documented when ADRs adopt US GAAP or IFRS …

Using a large sample of firms that report under mandatory IFRS from 51 countries, this study examines the association … implementation of IFRS remains predictably uneven. These findings have implications for investors, standard-setting bodies, and …

IFRS 9 introduced a new impairment model based on expected credit losses (ECL) rather than incurred losses to better ….e., changes in non-performing loans and the level of non-performing loans) decreases after the introduction of IFRS 9. Next, I … examine whether the arguably less objective LLP under IFRS 9 obscure market participants' ability to monitor the banks' risk …

(IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual … earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of … statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in …