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 …

This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the …

This paper examines the effects of mandatory adoption of IFRS on intangibles in the French environment where firms were … Nobes (2006), arguing that pre-IFRS accounting treatments could survive under IFRS, is thus confirmed. …

gained momentum. The survey focused on the existing and proposed IFRS guidelines and its anticipated 2016 IFRS adoption. The … accounting standards for adoption of IFRS. Building on literature reviewed, this paper analyzes the IFRS implementation, disputes … the viability of the considerate time-line for IFRS adoption and integration. This paper seeks to answer the question …