international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB …

two approaches to measuring compliance with International Financial Reporting Standards (IFRS) mandatory disclosure … be cautious when interpreting the findings of prior studies on compliance with IFRS mandatory disclosure requirements …

Following IFRS mandatory adoption in 2005, the criteria determining the accounting treatment of R&D expenditure have … calls for research. Adding to the absence of prior evidence regarding the pre-IFRS period, we find that the capitalised … successful projects with future economic benefits. R&D expenses are significantly negatively related to market values under IFRS …

outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates … that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial … differences between Greek accounting Laws and IFRS, this Law introduced significant changes to the accounting environment for non …

(cf. Hassan et al., 2009; Leuz and Wizocki, 2008; Schipper, 2007). Design: We measure compliance with all IFRS mandatory … case study that focuses on the IFRS adoption year (2005) in the EU. It forms a new avenue for research regarding the … implications of IFRS mandatory disclosure requirements, focusing on European country after 2005. The findings indicate that IFRS …