politicization of accounting regulation. In particular, we investigate the legitimation crises suffered by the IASB and IFRS in …

This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including … IFRS, but the goal of truly global, high quality financial reporting has not yet been achieved. Variation in application …

IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has … added to the scanty literature on IFRS from the perspective of emerging economies and has implication for the drive of IASB …

This study examines the impact of mandatory IFRS adoption on IPO underpricing and the relative amount of IPO capital … in the relative proceeds from foreign markets following mandatory IFRS adoption. We also find that mandatory IFRS … addition, we find that the decrease in underpricing associated with mandatory IFRS adoption holds for both domestic IPOs and …

IFRS around the world and provides a better framework for analyzing the IFRS adoption process as an example of … adopted IFRS did so under pressure from international institutions such as the World Bank and the International Monetary Fund …Today, 144 jurisdictions have fully adopted the International Financial Reporting Standards (IFRS). Adding the number …