The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across … Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers …

Europe through the construction of appropriate financial strategic maps for Telecom Italia (Italy), British Telecom (U …

, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …

Many accounting regimes, such as U. S. GAAP, IFRS, German GAAP (GoB) and Japanese GAAP, pursue internal consistency … policies to comparable accounting issues in the absence of specific guidance. According to our analysis, the present IFRS … regime fails to ensure this because IFRS dealing with comparable issues are partly inconsistent. We also find that the …

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using … transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that … firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first …