accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …

This study examines the FASB's and IASB's unsuccessful joint project on accounting for insurance contracts. It … highlights the divergent views the Boards may hold on certain fundamental accounting issues. Further, this study examines how the … costs and benefits of accounting standard convergence can vary within an industry, conditional on factors such as prior …

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were … years to subdue egregious creative accounting, and subsequent major innovations in respect of M&A and of pensions. It … outlines the resistance to reform from the accounting profession, the legal profession, actuaries and the UK Treasury. It draws …

We empirically examine the effect of IFRS adoption on the information quality of financial reporting in low investor … a significant improvement in both forecast accuracy and forecast dispersion following the mandatory adoption of IFRS in … IFRS in low investor protection countries will lead to an improvement in information quality and international …

The adoption of international accounting standards, namely the IFRS, at the country level has sparked two contrasting … empirically evaluate these arguments on IFRS adoption using both private and publicly traded firm observations from Kenya, a …, but not mutually exclusive, viewpoints. One view is that IFRS engenders better reporting standards and uniform adoption …

IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of … for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has …

business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …