Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …

We contribute to the debate about the relative benefits and costs of International Financial
Reporting Standards (IFRS) adoption by examining whether earnings persistence and the …

This study examines whether accounting quality changed following a switch from US GAAP
to IFRS. Using a sample of German high tech firms that transitioned to IFRS from US GAAP …

A concurrent session at the 2011 American Accounting Association Annual Meeting featured
the panel discussion “Results, Challenges, and Opportunities in Cross-Country Accounting …

We examine whether the adoption of International Financial Reporting Standards (IFRS) by
companies reporting under an Islamic accounting framework is associated with the greater …

One of the primary objectives of both adoption of IFRS and convergence between IFRS and
US GAAP is to increase financial statement comparability. Using a unique setting in …

We investigate whether variations in earnings management in the Asia-Pacific region
countries can be explained by the extent of IFRS adoption having regard to the diversity of …

This paper investigates the capital market consequences of the SEC's decision to eliminate
the reconciliation requirement for cross-listed companies following International Financial …

Purpose The current study uses an advanced machine learning method and aims to
investigate whether auditors perceive financial statements that are principles-based as less …

According to the International Accounting Standards Board (IASB), International Financial
Reporting Standards (IFRS) are intended to provide a common set of globally applicable …