jurisdictions to ascertain consistent and faithful application of IFRS, this paper provides capital market based evidence on …

Standards (IFRS) and the improvement of that extent (de jure or formal harmonization). Additionally, it also uncovers the degree … standards of International Financial Reporting Standards (IFRS) 2007 and their corresponding standards in Indonesian Accounting …

by US firms or the application of IFRS by European firms registered with the SEC. We investigate whether institutional …. Next, while noting that the number of Letters questioning application of IFRS are smaller in number relative to those … standards. We show that there is a higher probability of the SEC questioning the application of IFRS as compared to US GAAP …

International Financial Reporting Standards (IFRS) promotes FDI as it reduces information processing costs for foreign investors. We …

This study has employed summative content analysis to measure de-jure harmonisation between the Indian converged IFRS … (Ind.AS) and IFRS under the headings Definition Terms (DT), Measurement and Recognition (M/R), and Presentation and … convergences process has removed between the existing GAAP (AS) and IFRS.There are significant differences between Ind.AS and IFRS …

This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign … natural experiment resulting from Mexico's adoption of IFRS in 2012. Greater comparability (adoption of IFRS by both domestic … and foreign parties), controlling for transparency (adoption of IFRS by Mexico), increases FDI inflows as reported in …