Intended and unintended consequences of mandatory IFRS adoption

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Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten;
(2012)
  • Publisher: Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät
  • Related identifiers: doi: 10.18452/4386
  • Subject: International accounting | IFRS adoption | economic consequences | contracting | regulation review | 330 Wirtschaft
    • ddc: ddc:330

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