In this study, we investigate the impact of countrywide adoption of IFRS on the liquidity of domestic versus … international firms listed in a stock market. We consider two competing forces affecting liquidity from IFRS adoption: enhanced … investor needs. We compare liquidity - bid-ask, zero returns and trading volume - before and after IFRS adoption for domestic …

This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption … in Canada by Canadian financial institutions. It is a comparative study between the Canadian GAAP financial reporting … from 2008 to 2010 and IFRS financial reporting from 2011 to 2012. Since this research is an empirical study, the …

dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions …

. This paper compares the opinions of 63 qualified accountants in Canada and 54 qualified accountants in Malaysia on the …

Australia and Pakistan as examples of minor and major adjustments to the content of IFRS. Then it uses Canada as an example of …Although many countries have passed laws to require the use of ‘IFRS as issued by the IASB' for certain types of … financial reporting, that is not the typical approach to adoption of IFRS in major developed countries. This paper uses …

We examine the level of compliance with mandated requirements of IFRS 3, IAS 36 and IAS 38 by listed Canadian companies …

-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of …

mandatory adoption of international financial reporting standards (IFRS) in Canada. Comparing the two exchanges is interesting … TSXV and TSX exchange firms in Canada as compared to the Canadian GAAP based earnings announcements because IFRS allows … priori, it may be argued that there would be higher information content in the IFRS based earnings announcements for both …

predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power … for insurers' stock prices and returns in the current economic environment which casts doubt about benefits of IFRS 4 …