This research note aims to enrich our understanding of reporting incentives of firms listed in European exchange … choose between local GAAP and IFRS. Therefore, this research note describes the regulatory environment and investigates the … choice to voluntarily adopt IFRS within European exchange-regulated markets. Overall, less than 20% of the firms voluntarily …

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 …

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. … for communication, a single set of international financial reporting standards with the sole purpose of enhancing … transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of …

-consolidated financial statements following HGB are in danger of being replaced by the IFRS accounting supported by a solvency test. However …, it is questionable if this combination of IFRS and a solvency test in general can provide a “double safeguarding … following IFRS accounting without additional research on this topic. Given the obvious support of the “IFRS solution”, it can …

country's accounting standards. The adoption of International Financial Reporting Standards (IFRS) aims, in broad terms, to … setting in which financial reporting occurs. Studies of the impact of IFRS have used a range of proxies to capture these … setting for financial reporting, specifically the auditing of financial statements and the enforcement of compliance with each …