management into on-the-ground practices in domestic settings. Building on an extensive study of forest certification in Russia, I … argue that implementation is not a straightforward execution of transnational rules imposed by powerful transnational actors … natural resource management and construct new knowledge related to standard implementation and good natural resource …

Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for … market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter … can observe a clear trend. Market liquidity values are significantly higher for IFRS adopter firms during the years before …

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …) various forms of controlling for fixed effects. We do not find evidence that IFRS and German-GAAP firms differ with respect to …