evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The …The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on …, management ownership, concentration of ownership, board size, board independence, CEO duality) on АС in China. The large sample …

. Using a sample of firms listed on China's A-share market from 2007 to 2017, we test the association between goodwill …

This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …

mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

We examine changes in cross-country financial statement comparability around mandatory IFRS adoption and the effects of … of the information environment. We further document that, whereas IFRS adoption increased cross-country earnings … directly that the increases in earnings comovement experienced by IFRS adopters have negative effects on firms' information …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in … bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 …

transitioning from local GAAP to IFRS, firms can make strategic balance sheet adjustments that in turn affect future reported … earnings. We predict that earnings quality after IFRS adoption depends on the measurement and recognition choices made at the … time of first-time IFRS adoption. When firms “clean up” the balance sheet by eliminating accumulated accruals bloat they …

This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU … mandatory IFRS adoption …