The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

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 …

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on … evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The … institutional settings. Whereas prior studies investigate the IFRS adoption per se, our study examines how national standards …

institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

are combined to calculate the ECL in an empirical style. In markets where sophisticated IFRS9 models are developed, our … proposed methodology can be used as in two settings: either as a benchmark to compare newly developed IFRS9 models, or, in … markets where limited resources or technological sophistication exists, our methodology can be used to calculate ECL for IFRS9 …

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 …

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data … sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS … earnings measures hold a very prominent role in financial reporting. We provide evidence that the reporting of solely IFRS …