Internationalisierung der Rechnungslegung – hier grundsätzlich festzustellen,2 wie auch das moderne deutsche Bilanzrecht seine heutige …

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

Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting … aus der mittlerweile weitreichenden Anwendung und Einführung des internationalen Rechnungslegungsstandardwerkes IFRS durch …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

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 on the comparability of financial accounting information around the world. Our results suggest that while mandatory …