Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature
Irina-Doina Pãºcan; Ramona Neag;
Subject: Economic consequences; International Financial Reporting Standards; listed entities; quality of financial information; stakeholders
jel: jel:G14 | jel:M41
Along with the economic globalization, the international accounting regulation bodies faced the need to issue internationally accepted global accounting standards. The effect was the issuance and the widespread of the International Financial Reporting Standards (IFRS). ... View more
Ahmed, A. S., Neel, M. & Wang, D. (2013). Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence, Contemporary Accounting Research, 30(4). http://dx.doi.org/10.1111/j.1911- 3846.2012.01193.x.
Amiram, D. (2012). Financial Information Globalization and Foreign Investment Decisions, Journal of International Accounting Research, 11(2). http://dx.doi.org/10.2308/jiar-50282.
Andre, P., Filip, A. & Paugam, L. (2013). Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe, ESSEC Working Papers from ESSEC Research Center, ESSEC Business School, 27 August.
Armstrong, C. S., Barth, M. E., Jagolinzer, A. D. & Riedl, E. J. (2010). Market Reaction to the Adoption of IFRS in Europe, The Accounting Review, 85(1). http://dx.doi.org/10.2308/accr.2010.85.1.31.
Barth, M. E., Landsman, W. R. & Lang, M. H. (2008). International accounting standards and accounting quality, Journal of Accounting Research, 46(3). http://dx.doi.org/10.1111/j.1475-679X.2008.00287.x.
Brad, L., Dobre, F., Ţurlea, C. & Braşoveanu, I. V. (2014). The impact of IFRS adoption in Romania upon the earnings management of the Bucharest Stock Exchange entities, Procedia Economics and Finance, 15.
Brüggemann,U., Hitz, J-M. & Sellhorn, T. (2013). Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research, European Accounting Review, 22(1). http://dx.doi.org/10.1080/09638180.2012.718487.
Cernuşca, L. & Balaciu, D. E. (2014). Accounting students' perceptions on the expression of professional judgement and ethics in the accounting field. Annales Universitatis Apulensis Series Oeconomica, 16(2).
Christensen, H. B., Lee, E. & Walker, M. (2007). Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK, The International Journal of Accounting, 42. http://dx.doi.org/10.1016/j.intacc.2007.09.007.