international anerkannten Vorschriften IAS/IFRS und US-GAAP. Es soll daher untersucht werden, ob eine derartige Vielfalt von … IAS/IFRS-Vorschriften im Konzernabschluss ab 01.01.05 für kapitalmarktorientierte Unternehmen zu beurteilen ist und welche …

show that differences in disclosure quality are more relevant for German GAAP companies than for IFRS/US-GAAP companies …

This paper examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) by the … use a control sample of firms that had already voluntarily adopted IFRS at least two years prior to the mandatory adoption … for those mandatory IFRS adopters domiciled in countries with both strong enforcement regimes and domestic accounting …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …