This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-agrave;-vis campaigns to disaggregate accounting focused on...

Abstract: This paper analyses the impact of new IFRS reporting rules on financial ratios in comparison with local accounting standards in selected European countries. The article is based mainly on comparison of relevant studies characterizing this subject in different countries. The selection...

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...

Purpose: This research aims to explore the link between corporate governance mechanism and stock price crash risk under the complementary role of IFRS adoption in Pakistan.Design/methodology/approach: Data has been extracted from the financial statements of 155 non-financial firms listed in PSX...

In this paper, using hand-collected accounting data on 154 European banks for a period ranging from 2010 to 2018, we investigate the impact of banks’ ESG scores on the value-relevance of fair value hierarchy in financial instruments. Our findings are multi-faceted. On the one hand, banks that...