the historical and legal conditions, through elements of the macro level and the micro level, inside the organization …

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 …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …

parties trade off their reporting cost against the effect on the decision. Typically, they never reveal all information. A … better outcome may be implemented if the decision-maker adopts an active stance by barring one party from reporting or …