The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …

earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for … effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of … mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for …

(IFRS) to the consolidated financial statements of all EU listed firms (Regulation (EC) 1606/2002), starting in December … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … equity and earnings. Overall, our study suggests that the adoption of the IFRS has increased the value relevance of the three …