Financial Reporting Standards (IFRS) across Europe since 2005. We estimate firm-specific asymmetric timeliness using the Khan … IFRS before the mandatory adoption date as a control sample to address the effect of unidentified confounding events. We … find increased timely loss recognition relative to this control sample only among mandatory IFRS adopters with a higher …

We examine the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms … use to evaluate and reward their managers. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS …)-based performance measures in CEO pay contracts. We argue that IFRS add “noise” to accounting numbers which, based on optimal …

International Financial Reporting Standards (IFRS) on firms' EM as well as the restrictive effects of the audit, the corporate … also find that the transition to IFRS had a restrictive effect on EM in Brazil after its complete implementation. …

trading volume – increases in countries following mandatory IFRS adoption, and conditions and mechanisms through which … increases occur. Findings suggest information content increased in 16 countries that mandated adoption of IFRS relative to 11 … that maintained domestic accounting standards, although the effect of mandatory IFRS adoption depends on the strength of …

prepared by cross-listed firms that report under IFRS as promulgated by the IASB (hereafter CL IFRS firms). Using IFRS …-adopting firms that are not cross-listed in the U.S. (hereafter NCL IFRS firms) as the control sample, we find that CL IFRS firms … that the SEC's previous reconciliation requirement may have an unintended negative effect on CL IFRS firms' incentives in …

adoption of International Financial Reporting Standards (IFRS) in order to examine whether IFRS introduction enhances the … exchange rate risk affect them occasionally. Moreover, the IFRS introduction reinforces the explanatory ability of accounting … IFRS. Moreover, loans to total assets ratio, interest rate spread and income diversification are directly associated with …

The adoption of IFRS around the globe has stimulated empirical research that investigates the financial reporting and …, jurisdictional setting, and research design, and they report varying findings. We conduct a meta-analysis of IFRS adoption studies … value relevance of book value of equity has not increased post-IFRS adoption, whereas the value relevance of earnings has …