(IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual … earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of … statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence 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 …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

We examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) has changed the … European Union countries that mandatorily adopted IFRS in 2005, we find the out-of-sample earnings and cash flows forecasts … derived from alternative accounting models become significantly more accurate after IFRS adoption. The accuracy, however …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …