accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a … more cost-conscious behavior, are introduced. Previous studies have shown that the extent to which accounting information … specialists at a medium-sized Danish municipality are interviewed, it is shown that accounting information can link cost …

Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods … both IFRS and local GAAP for a set of European listed companies, this research document whether financial analysts were … sophisticated enough to anticipate the impact of the new accounting rules on the determination of earnings. …

We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of …