Information Technology (IT) and globalization are changing at an alarming pace the landscape in which the organizations operate. In the context of this global and highly competitive and diverse environment new theoretical trends and business techniques, such as Activity Based Costing (ABC), are...

This paper reviews the literature on the effects of IFRS adoption. It aims to provide a cohesive picture of empirical archival literature on how IFRS adoption affects: financial reporting quality, capital markets, corporate decision making, stewardship and governance, debt contracting, and...