In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …

Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all … companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study … Germany) and found a disparity in the adherence to IFRS reporting guidelines. Inconsistencies in the application of …

accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

reporting regulation reduces firms' reliance on concentrated and local bank relationships and increases banks' reliance on firms …

institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …

-based informal co- and self-regulation through domestic (gentlemen's) agreements underpinned West German bank internationalisation …

only if the requirements of the International Financial Reporting Standards (IFRS) are met. Even if the expenses for …