Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … statements of capital market oriented companies by requiring IFRS since 2005. Regarding enforcement of financial reporting, the … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value … that incentives to voluntarily adopt IFRS did not unambiguously dominate accounting standards in determining earnings …We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …The paper analyses the different accounting methods for strategic investments in separate financial statements …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting … standards as the sole determinant of accounting quality and find higher quality of accounting numbers in IFRS adoption countries … in IFRS adoption period, suggesting lower quality of IFRS accounting numbers. Second, firms with better corporate …

This paper addresses the question whether adoption of IFRS-standards is associated with lower earnings management. Ball … number of companies have chosen to adopt IFRS. We investigate whether German companies that have adopted IFRS engage …-year observations relating to the period 1999-2001. Our results suggest that adopting IFRS does not constitute a significant constraint …

International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made … in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable … companies) was the year of transition to IFRS. For Australian and UK companies, we find, as expected, that there were few policy …

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

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …