...-Espinosa 2017 ) showing that firms voluntarily reduce their asset's current value in order to show better financial outcome in the future. From the results of our probit model, we expect and find that firms with larger total assets are more likely to revalue PP&E upon IFRS adoption. However, leverage...

.... Editor's note: Accepted by Steve Lin. 1 2 2022 1 4 2022 2022 review accounting and audit frameworks international accounting research IFRS adoption ISA adoption Central and Eastern Europe European Union In this paper, we review regulatory changes surrounding...

.... Editor's note: Accepted by Steve Lin. 1 11 2021 1 11 2021 2022 review accounting and audit framework research IFRS adoption ISA adoption Eastern Europe Armenia is a parliamentary republic, which declared its independence from the Soviet Union in 1991. During...

...Shahid Khan; Mark C. Anderson; Hussein Warsame; Michael E. Wright ABSTRACT We examine cross-sectional differences in changes in liquidity for Canadian firms between pre-IFRS and post-IFRS adoption based on their pre-IFRS disclosure quality. In a matched-sample analysis, with U.S. firms acting...

... market friction IFRS adoption initial enforcement of insider trading laws We examine how a firm's information environment affects its cash policy. In a frictionless market, as conjectured by Miller and Modigliani (1961) , cash policy does not matter because firms can always raise capital...

...Christof Beuselinck; Philip P. M. Joos; Inder K. Khurana; Sofie van der Meulen ABSTRACT This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using...

...Bryan Howieson ABSTRACT The Australian experience of International Financial Reporting Standards (IFRS) is used to explore the impact of IFRS adoption on the sphere of authority (SOA) of a national accounting standard-setter (NASS). Data for the study were gathered from interviews with AASB...

...José Elias Feres de Almeida; Herbert Simões Rodrigues ABSTRACT This study examines the effects of the interactions among IFRS adoption, analyst coverage, and cross-listings in the U.S. on the voluntary disclosure of Brazilian public companies. We document a significant positive shift on voluntary...