Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research

Research, Preprint OPEN
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten;
(2012)
  • Publisher: SFB 649, Economic Risk Berlin
  • Subject: Publizitätspflicht | Kosten-Nutzen-Analyse | Rechtsangleichung | G38 | K12 | K34 | review | International accounting, IFRS adoption, economic consequences, contracting, regulation, review | international accounting | Welt | K22 | M41 | International Financial Reporting Standards | IFRS adoption | M48 | regulation | economic consequences | Bilanzrecht | contracting
    • ddc: ddc:330
      jel: jel:G38 | jel:K12 | jel:K34 | jel:M48 | jel:K22 | jel:M41

This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Bas... View more
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