associated with adoption of the leasing standard is concentrated among firms whose debt contracts are less likely to adjust for …

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 …

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions …

This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability … with US firms when IFRS firms apply IFRS than when they applied domestic standards. Comparability is greater for firms that …

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a …

regulatory demands. Recent actions by the European Commission relating to IFRS 9 and proposed legislation in the U.S. Congress to …

We find that the adjustments to net income resulting from mandatory 2005 adoption of IFRS in Europe are relevant to … income adjustment and adjustments relating to several individual IFRS standards for these two types of firms and across major …' assessment of the relevance of IFRS accounting amounts. Despite these differences, we find that investors in all firms, except …