Tsalavoutas, Ioannis - 2015
(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 …