Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von … für Fremdfinanzierung. Folglich analysieren wir den Einfluss einer IFRS-Umstellung auf die Risikoprämie von Anleihen … Veränderung der Risikoprämie nach einer Umstellung auf IFRS um ca. 39% verringert. Allerdings tritt dieser Effekt mit einer …

mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …

peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a …, consistent with greater financial reporting comparability associated with mandatory IFRS adoption. These findings cannot be … explained by changes in foreign ownership or changes in foreign operations around mandatory IFRS adoption. Furthermore, we find …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

We examine changes in cross-country financial statement comparability around mandatory IFRS adoption and the effects of … of the information environment. We further document that, whereas IFRS adoption increased cross-country earnings … directly that the increases in earnings comovement experienced by IFRS adopters have negative effects on firms' information …

ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …

In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective …