This study examines firms' decision to voluntarily adopt IFRS in a setting where there are changes to the governance … IFRS adoption to be higher among firms that have a high proportion of foreign shareholders, undertake quality audits, have … prices of IFRS adopters tend to increase around the announcement date of IFRS adoption, compared to those of non …

enforcement of laws and regulations, generating concerns as to whether IFRS adoption would bring the intended benefits in Japan ….S. GAAP to IFRS. Our results show that voluntary IFRS adoption is positively evaluated in Japan in that the country has … voluntary adoption of International Financial Reporting Standards (IFRS), and (2) market reactions to announcements of such an …

the complementary role of IFRS adoption in Pakistan.Design/methodology/approach: Data has been extracted from the … corporate governance mechanisms has been developed through PCA. IFRS is a dummy variable. Crash risk has been measured by down … significant negative link between corporate governance mechanism and stock price crash risk under the complementary role of IFRS …

, accounting conservatism, and stock price crash risk under IFRS adoption in Pakistan through separate and combined analyses. For … for the corporate governance mechanism. IFRS is a dummy variable. Accounting conservatism is measured by C-Score. Crash … governance mechanisms and IFRS. This research finds a significant negative link between the corporate governance mechanism and …