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A large number of empirical studies have addressed the effects of adoption of IFRS, but the results have been mixed. We use a meta-analysis of 55 empirical studies with 1,259 effect sizes to determine the impact of adoption of IFRS on financial reporting comparability, market liquidity, cost of...
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This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries (around the globe). The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...
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