introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …. The level of voluntary disclosure and earnings forecasts by analysts are endogenous and exhibit a complex two …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the … factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent … with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated …

strengthening both the comparability and relevance of non-financial information disclosure across the European Union (EU). The … quality of the reported information a disclosure index study was conducted. Furthermore, an OLS regression was performed to …

aim of the study is to check if the accounting standards required by the European countries influence the number of risk …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … mandatory disclosure requirements of IFRS 7, which apply to repos …. The example of Lehman Brothers shows how important it is to formulate appropriate accounting standards that actually …