Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

We examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for …

In this paper, we distil essential insights about the regulation of financial reporting from the academic literature … consequences. The crisis has brought into sharp focus the reality that the regulation of corporate reporting is just one piece of a … regulatory demands. Recent actions by the European Commission relating to IFRS 9 and proposed legislation in the U.S. Congress to …

, the French standard-setter. Our analysis of those texts reveals that none of them refer to IFRS. We did not find evidence … of any reference to IFRS from the AMF, the French market regulator, in its decisions on the right application of French … GAAP by listed companies. Hence, IFRS seem to have played a minor role in the recent modification of French regulations …

, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … reporting assumption–the expected rate of return on pension assets or ERR, which can be more effectively manipulated if asset … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …

We examine whether the Financial Accounting Standards Board (FASB) Codification reduced financial reporting complexity …

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

Prior IFRS adoption effects focus on accounting quantitative information but there is scant evidence of the impact on … textual attributes. Motivated by the increasing complexity of annual report narratives, this study examines the impact of IFRS … increase in complexity with the mandatory regulatory adoption of IFRS in 2005 and this increase appears to be associated with …

The SEC decided in 2007 to allow foreign private issuers who use IFRS as promulgated by the IASB (pure IFRS filers … convergence efforts of the IASB and FASB and did not focus on pure IFRS filers. We examine the information content of the … reconciliations for a sample of 88 pure IFRS filers during 2006 and 2007. Consistent with the reconciliation lacking usefulness for …