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 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 …

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 …

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 …

Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate …

introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

The financial and the insurance markets are increasingly penetrating each other, accounting for the fact that insurers … opportunities, although it is not devoid of faults, mercilessly exposed by consecutive stock market collapses. Do insurance … research shows that on average it maintains a relatively high level. -- insurance ; capital market ; investment …