mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …

International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made … in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable … companies) was the year of transition to IFRS. For Australian and UK companies, we find, as expected, that there were few policy …

This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and … set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting … standards as the sole determinant of accounting quality and find higher quality of accounting numbers in IFRS adoption countries …

This paper addresses the question whether adoption of IFRS-standards is associated with lower earnings management. Ball … number of companies have chosen to adopt IFRS. We investigate whether German companies that have adopted IFRS engage …-year observations relating to the period 1999-2001. Our results suggest that adopting IFRS does not constitute a significant constraint …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …

wird. -- Squeeze-Out ; Abfindungsspekulation ; Kursbeeinflussung ; Mehrheitsaktionär ; Informationspolitik ; Bilanzpolitik …