the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected … are ambiguous. Our first main section discusses the characteristics of an “ideal” IFRS experiment that would allow to draw … causal inferences on the effects of IFRS adoption. We offer a comprehensive overview of research on the impact of IFRS on …

(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …

International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …

, identify and forecast - whether andwhat - the new directions for the development of IFRS and GAAP UK after Brexit. Theresearch … sovereignty with IFRS, taking into account the requirements of theEU - is being successfully implemented. So, the direction of the …

We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates …