This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period … IFRS mandatory disclosure requirements developing; what is the focus and critique of the literature on compliance with IFRS … mandatory disclosure requirements; and lastly, what is the future for research on compliance with IFRS mandatory disclosure …

voluntarily using international standards for their financial statements and thus contributing towards international accounting …

Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is … with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … to quantify the level of compliance with disclosure requirement of IFRS 4; after applying the checklist to the 2012 …

predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … content of Embedded Value components in comparison to the existing mandatory accounting standards. Our findings can help to … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …

Proponents of IFRS argue that applying uniform accounting standards leads to comparable financial statements. While …. These results are of interest in the debate whether a principles-based accounting framework such as IFRS can generate … previous studies have illustrated that initial IFRS disclosure quality significantly varies upon IFRS adoption, there is little …