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 …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension … plans under International Accounting Standard 19 Employee Benefits. We first analyse companies' decision whether to … voluntarily early adopt the equity method of accounting for actuarial gains and losses. Second, we analyse companies' choice to …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …We study whether mandatory adoption of International Financial Reporting Standards (IFRS) is associated with changes in …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

We examine how the mandatory adoption of IFRS in Continental Europe affects the contractual usefulness of accounting … countries with large differences between IFRS and their previously adopted local accounting standards. We also document a …). The empirical evidence indicates a weak increase in accounting-based PPS in the post-adoption period, primarily driven by …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …