The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …

We examine the impact of global IFRS adoption on cross-border equity investments by individual investors. Our proxy for … following mandatory adoption of IFRS. This effect is more pronounced for attention-grabbing stocks (e.g., stocks experiencing an … increase in media coverage following IFRS adoption). Our results suggest that global IFRS adoption enhances cross-border equity …

The study focused on the assessment of Nigerian banks' compliance level with the guidelines of IFRS towards determining … successful execution of this research work. A total of 77 disclosure items obtained from the IFRS disclosures checklist were … banks to IFRS disclosure guidelines has indeed improved the acceptability of her financial reporting practices globally. It …

diffusion of International Financial Reporting Standards (IFRS). By applying the critical discourse analysis and the Latourian … translation in the diffusion of IFRS: problematization of rules-based accounting standards and translational implementation of … IFRS. Overall, this paper suggests that the principles-based discourse plays a critical role in the institutionalization of …