Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the … impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study … investigates the impact on reporting performance of IFRS transition for a sample of German and Italian companies listed on domestic …

Since the subprime crisis, securitization by financial institutions has been threatened, both in the U.S. and in Canada …. In the U.S., private financial institutions have almost completely stopped their securitization activities. In Canada …, the asset-backet commercial paper market is moribund and the new accounting rules (IFRS) hamper the future of residential …

Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their … higher under IFRS than local GAAP and has more informative value for explaining the price of the share and stock market …

This study is focused on the application of International Financial Reporting Standards (IFRS) for non financial … limited enforcement capabilities. This paper intends to present benefits and challenges from the IFRS adoption and evaluate … IFRS application for non financial institutions in Albania. The study was conducted as an exploratory research through 15 …

of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three-year period before …