...Saravanan R.; Mohammad Firoz; Sumit Dalal Purpose This study aims to empirically investigate the effect of International Financial Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular emphasis on the quantity and coverage of risk information. The research also...

... Reporting Standards (IFRS) mandatory reporting requirements. Design/methodology/approach Multivariate regression analysis was applied. Moreover, quantitative static and dynamic panel data have been used. More plainly, ordinary least squares was run as a baseline estimator. Afterwards, one-step system...

... disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model. Findings The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board...

..., the Ohlson’s price and Easton and Harris’ return model, this study examines the impact of goodwill on Greek stock prices from 2007 to 2018, a period of 12 years in which International Financial Reporting Standards (IFRS) are applied. Furthermore, this study analyzes how goodwill’s value relevance changes...

...Michael Cipriano; Elizabeth T. Cole; John Briggs Purpose Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly valued in the market, however, these studies are limited due...

...Vincent Konadu Tawiah Purpose This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters. Design/methodology/approach The authors use robust econometric estimation on a sample of 314 firms from both...

... in the post-adoption period of International Financial Reporting Standards (IFRS). Design/methodology/approach The authors use a sample of 4,774 firm-year observations of UK listed firms during the period 2005–2018. Univariate and multivariate analyses have been conducted to test the association after...

...Shuling Chiang; Gary Kleinman; Picheng Lee Purpose This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility...

...Niharika Dayyala; Syed Kashif Raza Zaidi; Kallol Bagchi Purpose This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion. Design/methodology/approach Data includes 98 countries that made...

...Medhat N. El Guindy; Nadia Sbei Trabelsi Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS...

...Vincent Tawiah; Pran Boolaky Purpose The purpose of this paper is to provide evidence of how convergence to International Financial Reporting Standards (IFRS) impacts accounting values and the determinants of variation in equity adjustments among Indian companies. Design/methodology/approach...

...Mohammad Nurunnabi; Eva K. Jermakowicz; Han Donker Purpose The Saudi Organization for Certified Public Accountants (SOCPA) requires that International Financial Reporting Standards (IFRS), as endorsed in Saudi Arabia, be used by all listed and unlisted companies. This study aims to provide insight...

...Vincent Tawiah; Pran Boolaky Purpose This paper aims to examine the drivers of companies’ compliance with International Financial Reporting Standards (IFRS) using the stakeholder salience theory. Design/methodology/approach The authors have used panel data from 205 companies to examine...

... determine the value relevance of financial information before and after mandatory International Financial Reporting Standards (IFRS) adoption while incorporating the relationship with conditional conservatism. The authors further examined how this relationship varies between state and non-state owned...

... and IFRS in the capital market. The results should, therefore, be of interest to managers, creditors, regulators and standard-setters. Originality/value To the best of the authors’ knowledge, this is the first paper to investigate the effects of AQ on CoD for European listed firms...

...Eva K. Jermakowicz; Chun-Da Chen; Han Donker Purpose The purpose of this study is to examine the effects of adopting International Financial Reporting Standards (IFRS) on financial statements of the largest Canadian firms (S&P/TSX 60) listed on the Toronto Stock Exchange (TSX). Design...

... International financial reporting standards (IFRS) pursuing Regulation N° 1606/2002. The study covers the 2000-2010 period. Two conservatism measures are used, the Basu (1997) measure to account for conditional conservatism and the accruals measure to account for unconditional conservatism. To test the impact...

...Saerona Kim; Haeyoung Ryu Purpose The purpose of this paper is to examine the effects of adoption of the mandatory International Financial Reporting Standards (IFRS) on the cost of equity capital in a unique Korean setting. In Korea, individual financial statements were taken as primary financial...

...Ajit Dayanandan; Han Donker; Mike Ivanof; Gökhan Karahan Purpose The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates...

...Nicholas Fearnley; Sid Gray Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national...