This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU … with stricter bank supervision, widely dispersed bank ownership and for EU banks cross-listed in the US. This provides … mandatory IFRS adoption …

' ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth …

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 …

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 …

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin … enforcement and adoption of International Financial Reporting Standards (IFRS) confer liquidity benefits. The largest benefits … obtain when the change to IFRS reporting is combined with change in enforcement. This is not to say that enforcement conveys …

that IFRS alone generally improves accruals quality in the post-adoption period. Furthermore, IFRS and effective governance …

several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question …

Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …

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 …

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … for which impairment tests rely on unverifiable fair value estimates. We argue that IFRS are conceptually conditionally …