The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and … compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that … partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be …

The purpose of this paper is to investigate the potential impact of IFRS on SMEs' annual reporting, considering in … literature, little attention has been paid to the specific influence of IFRS on firm rating. The empirical evidence reported in … highlights the differences in these firms' ratings, implementing alternatively the Italian or the IFRS model. …