...Peng-Chia Chiu; Po-Hsuan Hsu; Feng Tian; Long Yi ABSTRACT We use the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005 as an exogenous change in reporting regulations, examining how it affects design innovation. We find that mandatory IFRS adoption is positively...

...Kento Inoue; Yoshitaka Hirose ABSTRACT We analyze the textual management discussion and analysis (MD&A) information of Japanese firms that voluntarily adopted International Financial Reporting Standards (IFRS) and disclosed information in the Japanese language. We conduct a difference...

... June 2018 2018 International Financial Reporting Standards (IFRS) cost of equity capital national culture International Financial Reporting Standards (IFRS) were first adopted in 2005 by European countries and have since then been adopted by many other countries around the world...