question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for … effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of … mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for …

accounting standards to IFRS was promoted just after the approval of the Law nº 11.638/07, therefore, after that, the Comitê de … quality, it is expected that the IFRS adoption affect positively accounting information quality. Thus, this research aims to …Several factors affect the quality of accounting information, such as characteristics of the firm, practices and …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …

By adopting a political economy perspective to accounting, this paper provides an overall post …-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental … goal of sustainable development. The paper questions the consistency of the International Accounting Standards Board …

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …