In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and …

degree of concentration for the adoption of specific accounting practices, is calculated over the 3-year period. The results … increased under IFRS/IAS adoption. It also puts forward the view that harmony should reflect properly the different …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

accounting treatment for these instruments is presented in accordance to the basic principles of hedge accounting imposed by IAS … 39. Additionally, there are references to the most important requirements regarding the accounting rules regarding …

enterprise's capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting … full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are …