Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements. The IFRS still offers many options. Extensive theoretical literature exists concerning the definition of...

Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG &...

Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These differences can have a negative impact on the...

Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These differences can have a negative impact on the...

In a large-scale laboratory experiment, we investigate gender differences in overconfidence and risk taking. Our results show that (self-)selection and socialization can eliminate the gender difference in overconfidence, but they appear insufficient to create environments in which women are as...