We investigate whether the adoption of IFRS in 2005 by Australian firms has been associated with a loss of potentially … stronger subsequent to IFRS adoption, primarily for firms with high levels of underlying intangible assets. This is contrary to …, suggesting that the impairment approach to goodwill valuation required by IFRS conveys more useful information than does the …

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …

We examine whether income tax disclosures under International Financial Reporting Standards (IFRS) are useful for …)-to-net income (i.e., the tax-book ranking) is useful for predicting changes in future earnings and cash flows under both IFRS and U ….S. GAAP. However, the usefulness of this ratio differs between IFRS firms and U.S. GAAP firms only following the adoption of …

(IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual … earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of … statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

We study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts …' forecasts and the role of firm disclosure about IFRS impact. We find that analyst forecast accuracy improves and there is no … significant change in dispersion in the adoption year, suggesting that analysts coped effectively with transition to IFRS. However …