actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about …

We investigate how the voluntary adoption of the International Financial Reporting Standards (IFRS) prior to 2005 has … the IFRS for making financial decisions. Taking a sample of IFRS early adopters, our study indicates that the new … in information asymmetries, thanks to the adoption of the IFRS, providing support for their contribution to the strong …

L’introduction depuis le 1er janvier 2005 des normes IAS/IFRS entraîne des remous compréhensibles dans la communauté … normes IFRS et leur souci de comparabilité et de transparence n’appauvriraient-elles pas l’information en attribuant à la …

. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

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 …

European Directives), but also according to international regulations (IFRS). …

In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and … IFRS adopters in 14 EU countries for the period 2003-2007, we find a V-shaped pattern in synchronicity around IFRS adoption …, which is consistent with IFRS disclosures revealing new firm-specific information in the adoption period (i.e., a reduction …