Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

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 …

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 …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs … concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …