peers' accounting performance around the mandatory adoption of International Financial Reporting Standards (IFRS). We find a … post-adoption increase in the use of Relative Performance Evaluation (RPE) based on foreign peers' accounting information …, consistent with greater financial reporting comparability associated with mandatory IFRS adoption. These findings cannot be …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …