This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin … inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards … enforcement and adoption of International Financial Reporting Standards (IFRS) confer liquidity benefits. The largest benefits …

several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question … whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …

complemented by the classification of real corporate and tax accounting systems of the EU countries after the IFRS adoption. The …As the goal of corporate taxation contradicts substantially the accounting principles of true and fair view, distinct … measures of income are used in corporate and tax accounting. This dichotomy may facilitate an opportunistic behaviour of …

Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate …

introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …

conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for …We analyse in detail conservative accounting practices in seventeen European countries, taking into account … institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on …

Accounting is a media which communicates the business and financial information of each and every organisation so as to … financial information, it is necessary to follow standardized, comprehensive, and unified accounting standards and guidelines … of financial statements are having positive perception towards harmonisation of accounting standards and they opined that …