Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS …-based accounting items was greater in countries where the respective domestic standards were more compatible with the IFRS; and (2) the … higher the deviation of the three domestic GAAP-based accounting items from their corresponding IFRS values, the greater the …

A wave of accounting failures at the beginning of the century motivated the national stock exchanges to require firms … independence (outside directors) on the probability of an accounting misstatement. Existing empirical studies find a negative …

wird. -- Squeeze-Out ; Abfindungsspekulation ; Kursbeeinflussung ; Mehrheitsaktionär ; Informationspolitik ; Bilanzpolitik …