The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees … preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 … conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 …

This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been … associated with higher accounting quality for listed companies based on the theory that IFRS adoption has benefits such as … research examined the effects of IFRS adoption mainly in the EU on the impact of IFRS adoption using quantitative techniques …

”.The evidence is of a heterogeneous behavior among different banks in the same year and between different years for the same bank …

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 …

This paper discusses empirical evidence on the economic consequences of mandatory IFRS adoption in the European Union … objectives of the EU's so-called ‘IAS Regulation,' we distinguish between intended and unintended consequences of mandatory IFRS … mismatch in findings. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power … for insurers' stock prices and returns in the current economic environment which casts doubt about benefits of IFRS 4 …

This paper examines whether public bank managers change both the composition and classification of their investment …