This paper review the recent empirical research on IFRS and earnings quality among African studies and show mixed … conclusions regarding the impact of IFRS on earnings quality and financial reporting quality in the region. Also, some discussions … challenges in the recent literature, are provided. Also, the study makes several observations regarding IFRS and earnings quality …

relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based … as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … of the pooling method, this study is able to take advantage of Australia's adoption of IFRS in 2005 to examine the …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … performance. Viewed from this perspective, the recognition and measurement of liabilities in IFRS is inadequately theorised: there … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well …

IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of … for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has …

Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial … Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … decision making and the interaction between external and internal reporting, after the IFRS transition in Greece, are explored …

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 …

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 …