trading volume – increases in countries following mandatory IFRS adoption, and conditions and mechanisms through which … increases occur. Findings suggest information content increased in 16 countries that mandated adoption of IFRS relative to 11 … that maintained domestic accounting standards, although the effect of mandatory IFRS adoption depends on the strength of …

Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …

accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP … differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of … 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No …

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our … experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some “egoist” countries …

) reporting under IFRS as a natural experiment to examine whether IFRS and US GAAP produce accounting information of comparable … 2008 for a panel of 70 FPIs that report under IFRS as our treatment group and 46 FPIs that report under US GAAP as our … the reconciliation values reported by IFRS FPIs prior to 2007 were value relevant and if the elimination of the …

prepared by cross-listed firms that report under IFRS as promulgated by the IASB (hereafter CL IFRS firms). Using IFRS …-adopting firms that are not cross-listed in the U.S. (hereafter NCL IFRS firms) as the control sample, we find that CL IFRS firms … that the SEC's previous reconciliation requirement may have an unintended negative effect on CL IFRS firms' incentives in …