culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … a dataset of European firms adopting IFRS in 2005 in response to the IAS Regulation (2,973 unique firms) and observed … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

Since 2005, all European Union listed firms must comply with IFRS. The resulting mandatory changes in accounting … forecasts under both IFRS and local GAAP for European listed companies, this research documents to what extent financial … analysts were not able to efficiently anticipate the consequences of the IFRS adoption on earnings, forecast errors being …

This study examines the effects of secrecy and mandatory IFRS adoption on earnings quality proxied by signed abnormal … quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and … earnings conservatism. Interestingly, the effect of IFRS adoption reinforces the effect of secrecy is positively related to …

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …

reporting. In doing so, it focuses on the European Union. The adoption of IAS/IFRS in Europe is an example of accounting …This paper discusses empirical research on the effects of the adoption of IAS/IFRS on the quality of financial … financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries …

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial … earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption … interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings …