The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...

Previous research has investigated the economic consequences of IFRS adoption, but there is little evidence on the impact of IFRS adoption on companies' reporting performance by adopting a comparative approach. To this purpose, this study investigates the impact on reporting performance of IFRS...