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 …

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 …

from countries in which International Financial Reporting Standards (IFRS) are mandatory. For domestically listed firms, we …

around the world, and underscore the importance of accounting disclosures in firm financing decisions …

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …

2011, and measure compliance with IFRS goodwill disclosure requirements utilising a disclosure index. Corruption is … on the completeness and quality of financial statements, we examine the simultaneous influences of corruption and culture … measured using the Corruption Perception Index (CPI) and Schwartz (2008) bipolar cultural dimensions are used as measures of …

We examine the effect of corruption costs on corporate disclosure of major customers. Using a panel data set for … potential sales-related corruptions respond to the Chinese anti-corruption campaign by reducing the disclosure about their …