the global use of International Financial Reporting Standards (IFRS). We start with a conceptual discussion of expected … are ambiguous. Our first main section discusses the characteristics of an “ideal” IFRS experiment that would allow to draw … causal inferences on the effects of IFRS adoption. We offer a comprehensive overview of research on the impact of IFRS on …

, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing … rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS …