A significant reduction in accounting-based debt covenants follows mandatory IFRS adoption, consistent with reduced … contractibility of accounting information. We describe several properties of IFRS that could reduce contractibility, including … difference between prior domestic standards and IFRS, defined in terms of both general and fair value accounting standards …

reduction in bid-ask spreads following U.S. cross-listings and the voluntary adoption of IFRS, but not after a switch to a Big …

reduction in bid-ask spreads following U.S. cross-listings and the voluntary adoption of IFRS, but not after a switch to a Big …

expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision …

for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of …

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 …

Financial Reporting Standards (IFRS) in substance (the content of IFRS) to IFRS in substance and form (IFRS as issued by the … is now formally referred to as IFRS as issued by the IASB. We use data from South Africa, a country whose local Generally … Accepted Accounting Practices (GAAP) was word-for-word the same as IFRS prior to the adoption of IFRS as issued by the IASB in …

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …