This study examines the effects of the interactions among IFRS adoption, analyst coverage and cross-listings in the U … disclosure incentives among cross-listed firms from the IFRS pre-adoption period to post-adoption period. We also find that … analyst coverage has positive association with voluntary disclosure over IFRS adoption process, however the interaction …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all … companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study … Germany) and found a disparity in the adherence to IFRS reporting guidelines. Inconsistencies in the application of …

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and … benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance and economics, we … assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing …

We examine the impact of global IFRS adoption on cross-border equity investments by individual investors. Our proxy for … following mandatory adoption of IFRS. This effect is more pronounced for attention-grabbing stocks (e.g., stocks experiencing an … increase in media coverage following IFRS adoption). Our results suggest that global IFRS adoption enhances cross-border equity …

information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on … social-economic and cultural differences that can affect managers' IFRS implementation choices. Our results indicate that … accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of …

Today, the International Financial Reporting Standards (IFRS) website contains a summary of IFRS usage in 146 countries … then listed in GDP order. This arrangement adds insight into why some countries have adopted IFRS completely, why some …