The main objective of this study is to develop and present the evolution of international financial reporting standards from the angle of accounting researches. In order to achieve such objective, we have considered the presentation of examples of the changes recorded in the evolution of...

This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized...