Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption …

life insurers pre and post the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005. It …

This paper investigates the impact of the mandatory IFRS adoption on the value relevance of earnings on the Bucharest … Stock Exchange, at a time when the EU did not have an official position regarding IFRS. Findings suggest that the … implementation of IFRS has increased the contemporaneous association between market returns and earnings. Additional analyses reveal …