Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting … commentator statements. The tenor of opinion is that the IFRS will create a serious challenge for the European insurance industry …

Reporting Standards (IFRS) in Europe. Using an event study methodology, we find that investors in the insurance industry reacted …-life insurance industry react more favorably to IFRS adoption, which indicates that they anticipate the benefits of IFRS to exceed …This study examines the market reaction of the European insurance industry to the adoption of International Financial …

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 …

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 …

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 …

This paper empirically investigates disclosure practices in the European insurance industry, over the 2005-2010 time …, technical provisions, as well as home country and the trade-off between accounting value and market value of equity … practices in the European insurance industry …

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 …

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 …

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 …