We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital … market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS … to the firm (i.e., core information quality). If IFRS adoption improves financial statement comparability, we predict …

treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … statements of the 70 largest Italian listed companies for the five years 2005-2009 showed that the IAS/IFRS accounting treatment … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally …

Reporting Standards (IFRS) as from 2012.Certain emerging issues have made this important. They include researches on the effects … of IFRS from the perspective of early adopters, the timeline set for adoption of IFRS by Nigeria, the current state of …

performance. Viewed from this perspective, the recognition and measurement of liabilities in IFRS is inadequately theorised: there … theory, which has come to play an increasingly important role in IFRS, but to an extent that we argue takes it beyond the … boundaries of practical applicability. In contrast, yet for related reasons, a theory of conservatism has been downplayed in IFRS …

more than 120 countries to require or permit the use of International Financial Reporting Standards (IFRS) in their … Securities Exchange Commissions (IOSCO) ratified International Financial Reporting Standards (IFRS) in 2002, FDI inflows started … IFRS in 2005, FDI inflows has doubled and reached its peak in 2007 at more than $2 trillion. The global trade also …