This paper investigates whether the current IFRS enforcement system at a supra-national level can prevent opportunistic … within the EU IFRS enforcement system.The case illustrates the complex interactions among all key actors at different levels … institutions under given circumstances, such as interpretation uncertainties of IFRS, cooperation between formal and informal …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence … supports our hypothesis that the adoption of IFRS has reduced the unconditional conservatism of Spanish listed companies …

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 …

EU gave the opportunity to each Member State to oblige/allow non-listed (i.e. private) companies to use IFRS …. Considering a sample of Italian private companies which switched to IFRS in the time span from 2005 to 2008, we compare financial … reporting quality between IFRS adopters and a matched sample of companies still using local (Italian) GAAP. This should be of …

Financial Reporting System (IFRS) becomes mandatory. Using a sample of 53,853 firm-year observations from 37 countries between … 2000 and 2008, we document a decrease (increase) in accrual (real-based) earnings management activities for mandatory IFRS …

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 …