This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the … corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the …-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms …

We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST …). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship …. Mandatory IFRS adoption has had a strong positive effect on earnings persistence and a weaker effect on earnings management …

This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both … accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual …-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management. Using a sample of …

firm does not equal satisfactory transparency for the outside shareholder.However, the implementation of IFRS/IAS 1 in the …

voluntary adoption of International Financial Reporting Standards (IFRS), and (2) market reactions to announcements of such an … adoption of IFRS. Prior studies suggest that the economic benefits of IFRS adoption are limited to countries with strong … enforcement of laws and regulations, generating concerns as to whether IFRS adoption would bring the intended benefits in Japan …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …