This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

This paper discusses empirical evidence on the economic consequences of mandatory
International Financial Reporting Standards (IFRS) adoption in the European Union (EU) …

This study examines whether mandatory adoption of International Financial Reporting
Standards (IFRS) leads to capital market benefits through enhanced financial statement …

We investigate the effects of mandatory International Financial Reporting Standards (IFRS)
adoption on the comparability of financial accounting information. Using a set of alternative …

This study examines the effect of the mandatory adoption of International Financial
Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences …

This paper investigates whether accounting standards harmonization enhances the
comparability of financial information across countries. I hypothesize that a firm yet to …

This study examines the externalities of mandatory IFRS adoption on firms' investment
efficiency in 17 European countries. We use the ROA difference between the firm and its …

This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

We find that financial statement comparability enhances the ability of current period returns
to reflect future earnings, as measured by the future earnings response coefficient (FERC) …

We review the academic literature on the use of financial reporting information by capital
providers. We classify our findings by investor type and by information objective. While most …