Purpose The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates the impact of IFRS on income smoothing and earnings management...

This study investigates whether mandatory adoption of International Financial Reporting Standards (IFRS) in Canada resulted in capital market benefits from enhanced financial reporting quality. We examine the effects of implementing IFRS for financial statements of the largest Canadian firms...