We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting …. We identify several factors that negatively influence the probability of convergence in the short term. The first factor …. Overall, we believe that due to these sources of diversity, the probability of convergence in sustainability reporting appears …

The purpose of this paper is to study whether or not the convergence towards a 'high quality' accounting standard will … convergence. It seems that the best strategy for the convergence, but can it be true? The result of this study shows the … convergence to a 'high quality' standard is not always the natural result. This is an interesting consequence against the …

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

We study the ex ante stock market reactions to events leading up to China's convergence to International Financial … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

network connectedness for the within-team convergence of audit styles is more pronounced when firm-level quality control is …

The purpose of this paper is to study whether or not the convergence towards a ‘high quality’ accounting standard will … convergence. It seems that the best strategy for the convergence, but can it be true? The result of this study shows the … convergence to a ‘high quality’ standard is not always the natural result. This is an interesting consequence against the …

convergence, and a carefully estimated econometric model of lagged adjustment confirms this. On average, a 1% decrease in the per … transition country by 0.7%. There are differences in the rate of convergence across countries, and these depend on two parameters … fastest convergence rates given these parameters are the Czech Republic, Bulgaria, Croatia and Turkey. The forecast values for …