construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting …. Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under …

construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting …. Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under …

This monograph is not a review of the empirical accounting literature. This monograph tells a story and relates it to … salient empirical phenomena. Why does accounting exist? Our answer is that financial accounting helps firms function …

the evidence on International Financial Reporting Standards (IFRS) adoption. Several important conclusions emerge. We …

regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … reporting standards, including the evidence on IFRS adoption. Several important conclusions emerge. We generally lack evidence …

another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …

Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …