This paper discusses empirical evidence on the economic consequences of mandatory IFRS adoption in the European Union … objectives of the EU's so-called ‘IAS Regulation,' we distinguish between intended and unintended consequences of mandatory IFRS … mismatch in findings. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

Accounting Standard 40 (IAS 40; Investment Property), which mandated the provision of investment property fair values in 2005 … accounting by demonstrating that common adoption of fair value, even for long-lived tangible assets, under a mandatory reporting … Stefan Reichelstein, accounting. …

adoption of fair value accounting due to the mandatory adoption of IFRS does not necessarily level the informational playing … values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find … transparency increase the likelihood of providing fair values prior to their required provision under International Accounting …