adopting the International Financial Reporting Standards (IFRS) can mitigate it. Design/methodology/approach The analysis … financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs …). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present …

Using a large sample of firms that report under mandatory IFRS from 51 countries, this study examines the association … implementation of IFRS remains predictably uneven. These findings have implications for investors, standard-setting bodies, and …

bid-ask spreads in the long run. -- Bank Regulation ; Fair Value Accounting ; Financial Crisis ; IAS 39 ; IFRS 7 … abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS … reclassifying banks do not fully comply with the accompanying IFRS 7 requirements. These banks experience a significant increase in …

. Thus, this paper provides early empirical evidence of the IFRS 9 transition for bank supervisors, governments, and … impact of accounting standard changes on bank behavior and, consequently, on the resilience of corporate and investment banks …

additional tests, we document that religiosity greatly increases the information value of bank earnings, with both earnings …

This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing …. Finally, cross-country variation in bank income smoothing is observed. The findings have implications …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

This study examines the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on bank loan … contractual terms. Our sample covers more than 20,000 bank loans for borrowers from 23 countries that mandate IFRS adoption and 16 … countries that do not mandate IFRS adoption during the 2000-2009 period. We find that relative to borrowers from countries not …

scrutiny of financial reporting) on accounting quality under IFRS using measures of earnings smoothing, managing towards … GAAP and IFRS (2,356 and 1,823 firm-years respectively), including 246 cross-listed firms (predominantly listed in Germany … and the US). We find value relevance improves under IFRS for all firms and that firms are less likely to manage towards …