Becker, Kirstin; Bischof, Jannis; Daske, Holger - 2021
the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected … are ambiguous. Our first main section discusses the characteristics of an “ideal” IFRS experiment that would allow to draw … causal inferences on the effects of IFRS adoption. We offer a comprehensive overview of research on the impact of IFRS on …