This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …

This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

loss approach under International Financial Reporting Standards (IFRS) in the European Union (EU) affects the cross … loss allowances, we also examine the role of supervisors in determining financial statement effects around IFRS adoption … that the predictive ability of loan loss allowances improved following IFRS adoption. Finally, in supplemental analyses we …

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …

Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment … (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have … examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers …