adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

In this study we analyse the determinants and consequences of dropping IFRS. Most Swiss firms listed on the SIX Swiss … Exchange and most Chinese firms listed in Hong Kong (H Share companies) use IFRS, but a significant number of these firms have … recently opted to drop IFRS. We first analyse the determinants for dropping IFRS and find that less capital market …

This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …

This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In … considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in … incentives, actual reporting behavior, and the external reporting environment around the switch to IAS/IFRS. We analyze whether …

. We also show that firms in countries with strong governments that have adopted IFRS are more likely to choose Big 4 than …

countries with strong governments that have adopted the IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our …

countries with strong governments that have adopted IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our …