In this paper we investigated whether or not European listed companies make use of the options offered by the IFRS and if so, which determinants influence these choices and how this affects the de facto comparability of European IFRS financial statements. We analysed the choices of 197 companies...

Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of...

Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of...

In Europe, the debate over the simplification or outright abolishment of reporting requirements for small companies is raging. The government's rationale for simplification of financial reporting requirements is mainly based on reducing the administrative burden. Although it is important to...