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 …

This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these … problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the … of implementation of the standards in order to form a hypothesis on the level of prudency in both sets of the accounting …

frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchers' evaluations … faithfully represented accounting information; describe three untested, verifiability-related maintained assumptions that arise … accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute causes …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead …

are trained to work with different sets of accounting standards—International Financial Reporting Standards (IFRS) and …Abstract: Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on … adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption … from 2008 to 2010 and IFRS financial reporting from 2011 to 2012. Since this research is an empirical study, the … quantitative research method is applied. The research question for this research study is: Does IFRS adoption influence financial …

perceptions from Vietnamese accounting practitioners and academics with regard to the optimal approach and timeline for IFRS … Vietnamese auditors, accountants and accounting academics in relation to perceptions of IFRS and its suitability for Vietnam. A …The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in …