This paper compares the information content of financial statements based on IFRS with those based on Finnish … Accounting Standards (FAS) using a sample of mandatory IFRS adopters. Finland is particularly well suited for this comparison … because it has a high-quality reporting environment, its domestic standards differ significantly from those of IFRS, and it …

Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …

” stocks. Second, I document that Russian leading firms listed on the London Stock Exchange that report in accordance with IFRS … the mandatory IFRS adoption in Russia that will be completed by 2015 is likely to result in improved information quality …

As prior evidence on deferred taxes under IFRS is scarce and inconclusive, this study examines whether deferred taxes …

international anerkannten Vorschriften IAS/IFRS und US-GAAP. Es soll daher untersucht werden, ob eine derartige Vielfalt von … IAS/IFRS-Vorschriften im Konzernabschluss ab 01.01.05 für kapitalmarktorientierte Unternehmen zu beurteilen ist und welche …