This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …

typical attributes of Neuer Markt enterprises that provide high or low level of accounting information in their quarterly …

characteristics of the firm. Delays are longer in widely-held firms and in firms using German accounting standards. This suggests that …

that introducing true and fair view accounting, like IFRS, that relies on difficult-to-verify information, may not be …It is well-known from US-related studies that investors systematically overreact to accrual-based accounting … information. We address the question to what extent this accrual anomaly is related to different accounting standards. We provide …

aim of the study is to check if the accounting standards required by the European countries influence the number of risk …

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

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 … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …

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 … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects …