. 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 …

from the adoption of International Financial Reporting Standards (IFRS). We investigate seven proxies that have been used …, three years before IFRS were widely adopted in 2005); 2005; and 2008. To assess the merits of the proxies we focus on …

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

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …

firm does not equal satisfactory transparency for the outside shareholder.However, the implementation of IFRS/IAS 1 in the …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …

This paper examines the economic consequences of mandatory IFRS reporting around the world. We analyze the effects on … market liquidity, cost of capital and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS …. We find that, on average, market liquidity increases around the time of the introduction of IFRS. We also document a …