introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

Proponents of IFRS argue that applying uniform accounting standards leads to comparable financial statements. While … previous studies have illustrated that initial IFRS disclosure quality significantly varies upon IFRS adoption, there is little … evidence whether disclosures become more comparable after IFRS adoption. Using hand-collected data on 18 disclosure items of …