We investigate the content, timing and relevance of firms' narrative disclosure about effects of IFRS adoption in … announcements to make complementary and earlier disclosure. We also find the discussion of IFRS impact in both media are value …

institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …

International Financial Reporting Standards (IFRS) contain several policy options. This paper examines the choices made … in 2008/9 IFRS financial statements by large listed companies from five countries on all the options that are observable … companies) was the year of transition to IFRS. For Australian and UK companies, we find, as expected, that there were few policy …

scrutiny of financial reporting) on accounting quality under IFRS using measures of earnings smoothing, managing towards … GAAP and IFRS (2,356 and 1,823 firm-years respectively), including 246 cross-listed firms (predominantly listed in Germany … and the US). We find value relevance improves under IFRS for all firms and that firms are less likely to manage towards …

This study aims to analyze the effect on accounting conservatism of IFRS adoption in Spain. Following evidence found in …-Saxon accounting system. Using a sample of Spanish and UK firms during the period 2000-2009, we find evidence that the adoption of IFRS … significantly after the IFRS adoption. Nevertheless, we show the limitations that exist in order to measure balance …

example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption …. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of … IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper …

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 study investigates the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on … mandatory adoption of IFRS, we find that accrual reliability declined significantly after mandatory IFRS implementation. Working … firms (i.e., the Big four) are able to significantly attenuate any decrease in accrual reliability during the post-IFRS …